Tax Law Decisions -GST

Tax Law Decisions

CONTENTS

STATUTES

*Central Goods and Services Tax (Fifth Amendment) Rules, 202226 [No. 26/2022-Central Tax] G.S.R. 902(E). New Delhi, Dated 26th December, 2022

*Notification under sub-rule (4B) of rule 8 of CGST Rules, 201749 [No. 27/2022-Central Tax] G.S.R. 903(E). New Delhi, Dated 26th December, 2022

ARTICLE

* BZ[wQ> Q°>∑g H´{$oS>Q> ñ EH$ A‹``Z; BZ[˛Q> H´{$oS>Q>- grE. g˛Yra hmbmIßS>r1 g{ O˛∂S{ ‡mdYmZ, oZ`_ Am°a g_Ò`mEß, ^mJ-1

* AmoIa ∑`m| g_Ò`m ]ZVm Om ahm h° OrEgQ>r- grE. g˛Yra hmbmIßS>r19 AmagrE_ - EH$ g˛Pmd

*The Problem Of GST RCM And- CA.Sudhir Halakhandi22 Suggestion

* _mb Edß g{dm H$a AoYoZ`_, 2017(OrEgQ>r);- grE. g˛Yra hmbmIßS>r75 gdmb gß[mXH$ H{$ ñ Odm] ode{fk H{$

* ZμH$X b{ZX{Z d ZμH$X ^˛JVmZ- aI{ß ]h˛V gmdYmZr- grE. Eg.EZ. Jm{`b81 ✯✯

J°a [ßOrH$•V H$aXmVm ^r Q>°∑g oa\$ßS> hmogb H$a gH{$Jm H$a H$mZyZ [a df© H$m [hbm g{o_Zma, grQ>r[rE Am°a E_[rQ>rEb]r Z{ oH$`m Am`m{OZ OrEgQ>r H$mCßogb H$r 48dt ]°R>H$ _| obE JE oZ`_m| Am°a ‡ÒVmodV [oadV©Zm| H${ ‡^md H$r Ï`mª`m H$r JB© & ode{fk d∫$m H${ Í$[ _| ]m{bV{ h˛E grE. g˛Zrb [r. O°Z Z{ H$hm oH$ [hbr ]ma A] OrEgQ>r _| `h gß^d hm{Jm oH$ E{gm Ï`o∫$ Om{ OrEgQ>r _| [ßOrH$•V Ï`m[mar Zht h°, dh ^r M˛H$mE JE Q>°∑g H$m oa\$ßS> grY{ [m{Q>©b g{ b{ gH${Jm & _mh{úar ^dZ _| Am`m{oOV g{o_Zma _| BßXm°a Am°a ‡X{e H${ H$a gßJR>Zm| H${ [XmoYH$moa`m| H${ gmW H$ar] 250 H$a gbmhH$ma, dH$rb d gr.E. _m°OyX W{ & grE. O°Z Z{ OrEgQ>r E∑Q> H$r Ymam-73 Am°a 74 _| „`mO d [{ZÎQ>r H${ AmX{em| H$r g_`gr_m H$m{ b{H$a oÒWoV gm\$ H$r & ‡maß^ _| E_[rQ>rEb]r Am°a grQ>r[rE A‹`j H´$_eï ES>. AoÌdZ bIm{oQ>`m Edß H${Xma h{∂Sm Z{ ÒdmJV oH$`m& ^m{[mb Q>°∑g ]ma Egm{ogEeZ H${ goMd AV˛b J˛flVm VWm [yd© A‹`j _˛Zr›– d°⁄ ^r emo_b h˛E&

Tax Law Decisions(Vol. 70

CIRCULAR ISSUED BY CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

*Clarification to deal with difference in Input Tax (27-12-2022)55 Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 [Circular No. 183/15/2022-GST]

*Clarification on the entitlement of input tax (27-12-2022)59 credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 [Circular No. 184/16/2022-GST]

*Clarification with regard to applicability of (27-12-2022)62 provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation [Circular No. 185/17/2022-GST]

*Clarification on various issue pertaining to GST (27-12-2022)66 [Circular No. 186/18/2022-GST]

*Clarification regarding the treatment of statutory (27-12-2022)68 dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 [Circular No. 187/19/2022-GST]

*Prescribing manner of filing an application for (27-12-2022)71 refund by unregistered persons [Circular No. 188/20/2022-GST]

dmof©H$ oaQ>Z© GSTR-9 Edß 9C ^aZ{ g{ gÂ]ßoYV OoQ>b ‡mÍ$[ Edß H$oR>Z ‡mdYmZm| [a H$m`©embm H$m Am`m{OZ oH$`m J`m : H$m`©embm H${ _˛ª` AoVoW lr hoaXmg ^mb{H$a C[m`˛∫$ OrEgQ>r W{, _˛ª` d∫$m lr AO` Am{Pm Or ghm`H$ Am`˛∫$ OrEgQ>r, lr AdZre C[m‹`m` ghm`H$ Am`˛∫$ OrEgQ>r Edß grE.AÈU S>mJm ah{ & H$m`©H´$_ H$r A‹`jVm gßK H${ A‹`j AoZb AJ´dmb Z{ H$r Edß gßMmbZ goMd od⁄m ^yfU À`mJr Z{ oH$`m & OrEgQ>r H${ VhV odŒmr` df© 202122 H${ obE dmof©H$ oaQ>Z© ^aZ{ H$r AmoIar VmarI 31 oXgÂ]a h° & d∫$mAm| Z{ ]Vm`m oH$ GSTR9 Edß 9C \$mBb H$aV{ g_` ∑`m-∑`m gmdYmoZ`m± ]aVZr Mmoh`{ BgH${ ]ma{ _| _˛ª` o]›X˛Am{ß [a ‹`mZ X{Z{ gÂ]ßoYV ‡_˛I OmZH$mar ‡XmZ H$r & H$m`©H´$_ _| _˛ª` Í$[ g{ X{d|– MV˛d}Xr Or, eaX ]mH$brdmb Or, gßO` gy`©dßer Or, h{_ßV ogagQ> Or, AmZßX H$amam Or, Aem{H$ [bgH$a Or, gßXr[ J˛flVm Or, gVre AJ´dmb Or, gßOrd AJ´dmb Or AmoX _˛ª` Í$[ g{ C[oÒWV ah{ &

PRESS INFORMATION BUREAU

* H$|–r` odŒm _ßÃr lr_Vr oZ_©bm grVma_U Z{ ZB© oXÎbr _| (17-12-2022)82 dM˛©Ab _m‹`_ g{ OrEgQ>r [oafX H$r 48dt ]°R>H$ H$r A‹`jVm H$r; OrEgQ>r [oafX Z{ Ymam 132 H${ VhV H$˛N> A[amYm| H$m{ A[amY H$r l{Ur g{ hQ>mZ{, Ao^`m{OZ H${ obE H$a H$r amoe H$r Amaßo^H$ gr_m ]∂TmZ{ Am°a OrEgQ>r _| H$ß[mCßqS>J H$r amoe H$_ H$aZ{ H$r og\$moae H$r ✯✯

NOTIFICATIONS -

CENTRAL GOODS AND SERVICES TAX ACT, 2017

*Notification u/s 37(1) r/w 168 of CGST Act, 2017 amending25 No. 83/2020-CT dtd. 10-11-2020 extending the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu [No. 25/2022-Central Tax] G.S.R. 877(E). New Delhi, Dated 13th December, 2022 :: RATE CGST ::

*Noti. u/s. 9(1) and 15(5) of CGST Act, 2017 amending50 No. 1/2017-CT (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023 [No. 12/2022-Central Tax (Rate)] G.S.R. 916(E). New Delhi, Dated 30th December, 2022

*Notification u/s. 9(3) of CGST Act, 2017 amending notification52 No. 4/2017- CT (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023 [No. 14/2022-Central Tax (Rate)] G.S.R. 922(E). New Delhi, Dated 30th December, 2022

*Notification u/s. 9(3) & (4), 11(1) & (3) and 15(5) of CGST53 Act, 2017 amending notification No. 12/2017-Central Tax (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023 [No. 15/2022-Central Tax (Rate)] G.S.R. 926(E). New Delhi, Dated 30th December, 2022

*Notification u/s. 11(1) of CGST Act, 2017 amending51 No. 2/2017- CT (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023 [No. 13/2022-Central Tax (Rate)] G.S.R. 919(E). New Delhi, Dated 30th December, 2022

Tax Law Decisions(Vol. 70

NOTIFICATIONS - M.P. VAT ACT, 2002

*Order u/s 3(4) of M.P. VAT Act, 2002 r/w Noti. No. (13)88 dtd. 4-2-2022 specifying areas of appellate authorities H´$. E\$ E 3-01-2022-1-[mßM (67). oXZmßH$ 16 ZdÂ]a 2022

* Notification u/s 20(8) of M.P. VAT Act, 2002 amending90 Noti. Nos. (93) dtd. 30-12-2021; (27) dtd. 27-4-2022; (40) dtd. 20-7-2022 & (61) dtd. 30-9-2022 extending the period of pending cases for assessment for F.Y. 2019-20 upto 31-1-2023 which has not been completed upto 30-11-2022 H´$. E\$ E 3-22-2021-1-[mßM (69) oXZmßH$ 30 ZdÂ]a 2022

*Noti. u/s 20(8) of M.P. VAT Act, 2002 extending the period89 of pending cases for assessment for F.Y. 2020-21 upto 30-4-2023 which has not been completed upto 31-12-2022 H´$. CT-4-0002-2022- Sec -1-[m±M (CT )(71) oXZmßH$ 27 oXgÂ]a 2022

CHRONOLOGICAL LIST OF NOTIFICATIONS -

CENTRAL GOODS AND SERVICES TAX ACT, 2017

*No. 25/2022-Central TaxDated 13th December, 202225

*No. 26/2022-Central TaxDated 26th December, 202226

*No. 27/2022-Central TaxDated 26th December, 202249

*No. 12/2022-Central Tax (Rate)Dated 30th December, 202250

*No. 13/2022-Central Tax (Rate)Dated 30th December, 202251

*No. 14/2022-Central Tax (Rate)Dated 30th December, 202252

*No. 15/2022-Central Tax (Rate)Dated 30th December, 202253 ✯✯

M.P. VAT ACT, 2002

* H´$.E\$ E 3-01-2022-1-[mßM (67) oXZmßH$ 16 ZdÂ]a 202288

*H´$. E\$ E 3-22-2021-1-[mßM (69) oXZmßH$ 30 ZdÂ]a 202290

*H´$. CT -4-0002-2022- Sec -1-[m±M (71) oXZmßH$ 27 oXgÂ]a 202289

OrEgQ>r od^mJ ¤mam Omar Zm{oQ>g H$m gm_Zm H$°g{ H$a| Edß ›`m`mbrZ oZU©`m| H$r odd{MZm g{ gÂ]ßoYV odf`m| [a H$m`©embm Am`m{oOV H$r JB© & H$m`©embm H${ _˛ª` d∫$m grE. g˛Zrb [r. O°Z Edß _˛ª` AoVoW lr AoÌdZ bIm{oQ>`m W{ & H$m`©H´$_ H$r A‹`jVm gßK H${ A‹`j AoZb AJ´dmb Z{ H$r Edß gßMmbZ Ambm{H$ T>tJam Z{ oH$`m& _˛ª` d∫$m lr g˛Zrb O°Z gmh] ¤mam Zm{oQ>g Edß g_Z H${ AßVa H$m{ g_Pm`m gmW hr ]Vm`m oH$ g_Z H$r H$m`©dmhr ›`m`mb`rZ H$m`©dmhr H${ g_j _mZr OmVr h°, `h ^r H$hm oH$ Zm{oQ>g H$m Odm] X{Z{ H${ [hb{ `h X{IZm MmohE oH$ ¡`˛oaoÒS>∑eZ ghr h° AWdm Zht, Zm{oQ>g _| Ymam H$m CÎb{I hm{Zm OÍ$ar h°, g_` gr_m g_mflV Zht hm{ JB© hm{& H$m`©H´$_ _| O{.gr. Jm{`b, ‡_m{X J˛flVm, AmZßX H$amam, gßO` gy`©dßer, h{_ßV ogagQ>, gßXr[ J˛flVm, eaX ]mH$brdmb, odO` X˛]{, gßO` H$N>mdm AmoX _˛ª` Í$[ g{ C[oÒWV W{ &

LIST OF CASES REPORTED

*Ankush Auto Deals Vs. Comm. of DGST (Del)1

*Best Bricks Vs. Union of India (Patna)35

*Emerson Process Vs. Union of India (Del)38

*Graziano Trasmissioni Vs. State of Gujarat (Guj)5

*Ideal Movers Vs. State Tax Officer (Mad)30

*Juhi Industries Vs. State of Jharkhand (Jhar)10

*Macrotech Developers Vs. State of Maharashtra (Bom)18

*Mehndihasan Rahemtulla Vs. Dy. Commission (Cal)33

*Oasis Realty Vs. Union of India (Bom)18

*Roma Builders Vs. State of Maharashtra (Bom)18

*Sheetal Dilip Jain Vs. State of Maharashtra (Bom)27

SUBJECT INDEX

* Appeals to appellate authority - Section 107 and 129 of CGST Act, 2017 - “any person aggrieved” - Adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle - The consignee of goods being agreived person may also file appeal. Mehndihasan Rahemtulla Vs. Dy. Commission (Cal)33

* Appeals to Appellate Authority - Section 107(6) of CGST Act, 2017

- Predeposite - Petitioners may utilise the amount available in the Electronic Credit Ledger to pay the 10% of Tax in dispute as prescribed under Section

Tax Law Decisions(Vol. 70 6

107(6). Oasis Realty Vs. Union of India (Bom); Roma Builders / Macrotech Developers Vs. State of Maharashtra (Bom)18

* CENVAT credit - Section 142(3) of the Central Goods and Services Tax Act, 2017 - Tran-1 - it is well settled that limitation would bar a particular remedy but does not extinguish a right - In view of SC decision (2022) 69 TLD 193 (SC) the petitioner is entitled to file Form GST TRAN-1. Emerson Process Vs. Union of India (Del)38

* Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts - Section 74(1) of CGST Act, 2017Show cause notice - A summary of show-cause notice issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice. Juhi Industries Vs. State of Jharkhand (Jhar)10

* Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts - Section 73(8) of CGST Act, 2017 - Show cause notice - The statutory period of 30 days cannot be arbitrarily reduced by AO. Sheetal Dilip Jain Vs. State of Maharashtra (Bom)27

* E-way bill - Detention, seizure and release of goods and conveyances in transit - Section 129 of CGST Act, 2017 - Lapsing of e-way bill for bonafide reasons - Penalty reduced by HC - Circular No.10 of 2019 dated 31-052019. Ideal Movers Vs. State Tax Officer (Mad)30

* General provisions relating to determination of tax - Section 75(4) of CGST Act, 2017 - Opportunity - Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal hearing is a must. Graziano Trasmissioni Vs. State of Gujarat (Guj)5

* Interest on delayed refunds - Section 56 of GST Act, 2017 - Respondents/revenue could not have retained the money beyond the period stipulated under Section 56 of the Act, therefore, interest is payable to the petitioner. Ankush Auto Deals Vs. Comm. of DGST (Del)1

* Registration cancellation - Not only the order is non-speaking, but cryptic in nature and the reason of cancellation not decipherable therefromPrinciples of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. Best Bricks Vs. Union of India (Patna)35

2023)

Stop Press - Notification - 6th January 2023

H´$_mßH$ E\$ E 3-02 /2017/1/ [mßM (72) oXZmßH$ 6 OZdar, 2023 - _‹`‡X{e _mb Am°a g{dmH$a AoYoZ`_, 2017 (H´$_mßH$ 19, gZ≤ 2017) H$r Ymam 4 gh[oR>V _‹`‡X{e _mb Am°a g{dmH$a oZ`_, 2017 H${ oZ`_ 109H$ Am°a Bg od^mJ H$r AoYgyMZm H´$_mßH E\$ E 3-19-20171- [mßM (28) oXZmßH$ 24 OyZ, 2017 Edß E\$E-3-21-2017-1- [mßM (30) oXZmßH$ 24 OyZ, 2017 ¤mam ‡XŒm eo∫$`m| H$m{ ‡`m{J _| bmV{ h˛E VWm Bg od^mJ H$r AoYgyMZm H´$_mßH$ E\$-E-302-2017-1- [mßM (46) oXZmßH$ 16 _B© 2018, AoYgyMZm H´$_mßH$ E\$-E-3-02-2017-1[mßM (48) oXZmßH$ 20 OyZ 2019, AoYgyMZm H´$_mßH$ E\$ E 3-02-2017-1- [mßM (15) oXZmßH$ 09 \$adar, 2022 VWm AoYgyMZm H´$_mßH$ E\$-E-3-02-2017-1- [mßM (32) oXZmßH$ 14 OyZ, 2022 H$m{ AoYoÓR>V H$aV{ h˛E am¡` gaH$ma, EVX≤ ¤mam gmaUr H${ H$m∞b_ (2) _| CoÑoIV AoYH$moa`m| H$m{ H$m∞b_ (3) _| CoÑoIV CZH${ [XZm_ H${ gmW, H$m∞b_ (4) _| odoZ©oXÔ j{à (j{Ãr` AoYH$moaVm) H${ obE A[rbr` ‡moYH$mar oZ`˛∫$ H$aVr h°& gmaUr H${ H$m∞b_ (2) _| CoÑoIV AoYH$moa`m| ¤mam _‹` ‡X{e _mb Am°a g{dm H$a oZ`_, 2017 H${ oZ`_ 109H$ H${ C[oZ`_ (1) H${ I S> (I) _| CoÑoIV A[rbr` ‡moYH$mar H$r g_ÒV eo∫$`m| Edß ‡XŒm `m AoYam{o[V g_ÒV H$V©Ï`m| H$m oZd©hZ H$a|J{, `Wm:-gmaUr-

A.AoYH$mar H$m Zm_AoYH$mar H$m [XZm_j{à (j{Ãr` AoYH$moaVm / H´$.gß`˛∫$ Am`˛∫$ A[rb H${ j{à _| emo_b j{Ã)

1. lr [r.H${. qgham¡` H$a gß`˛∫$ Am`˛∫$,Ωdmob`a gß^mJ-01, Ωdmob`a H$m`m©b` [oaj{Ãr` A[a Am`˛∫$,gß^mJ-02 VWm E›Q>r Bd{OZ „`yam| dmoUo¡`H$ H$a, [oaj{Ã-^m{[mbΩdmob`a g{ gß]ßoYV A[rb ‡H$aU

2. lr AmZßX ^mJ©dam¡` H$a gß`˛∫$ Am`˛∫$ Edß^m{[mb gß^mJ-1, ^m{[mb gß^mJA[rbr` ‡moYH$mar ^m{[mb2 VWm E›Q>r Bd{OZ „`yam{ ^m{[mb g{ gß^mJ gß]ßoYV A[rb ‡H$aU

3. lr Ama. H${. gbyOmam¡` H$a, gß`˛∫$ Am`˛∫$ EdßBßXm°a gß^mJ-02 A[rbr` ‡moYH$mar BßXm°a gß^mJ-2C¡O°Z gß^mJ

4. lr [r.H${. [m S>{am¡` H$a gß`˛∫$ Am`˛∫$,qN>Xdm∂Sm gß^mJ, O]b[˛a gß^mJqN>XdmS>m gß^mJ1 O]b[˛a gß^mJ-2 VWm E›Q>r Bd{OZ „`yam| O]b[˛a g{ gß]ßoYV A[rb ‡H$aU

5. S>m∞. Y_©[mb e_m©am¡` H$a, gß`˛∫$ Am`˛∫$,BßXm°a gß^mJ-1, I S>dm g^mJ VWm _˛ª`mb` BßXm°aE›Q>r Bd{OZ „`yam{ BßXm°a-E Edß ]r g{ gß]ßoYV A[rb ‡H$aU

Tax Law Decisions(Vol. 70 8

6. lr_Vr B›Xw O°Zam¡` H$a gß`˛∫$ Am`˛∫$,BßXm°a gß^mJ-03 _˛ª`mb` BßXm°aaVbm_ gß^mJ

7. lr g[Z H$˛_maam¡` H$a gß`˛∫$ Am`˛∫$,gVZm gß^mJ, gmJa gß^mJ gm{ZQ>H${gmJa gß^mJVWm E›Q>r Bd{OZ „`yam| gVZm g{ gß]ßoYV A[rb ‡H$aU _‹`‡X{e H${ am¡`[mb H${ Zm_ g{ VWm AmX{emZ˛gma (Ama.[r. lrdmÒVd) C[-goMd _‹`‡X{e emgZ, dmoUo¡`H$ H$a od^mJ

NOTIFICATIONS - C.G. VAT ACT, 2005

*Notification under Section 15-B(1)(ii) of C.G. Vat Act, 200593 specifying date of submission of Form 18 (self assessment) for the financial year 2019-20, 2020-21 and 2021-22 up to 31-3-2023 No. F 10-49/2022/CT/V (92) Dated 30th December, 2022

*Notification under Section 21(8) of C.G. Vat Act, 200596 extending date of period of assessment upto 30th June 2023 which has not been completed upto 31-12-2022 No. F 10-49/2022/CT/V(93) Dated 30th December, 2022 96

CHRONOLOGICAL LIST OF NOTIFICATIONS -

C.G. VAT ACT, 2005

*No. F 10-49/2022/CT/V (92) Dated 30th December, 202293

*No. F 10-49/2022/CT/V (93) Dated 30th December, 202296

ORDERS ISSUED BY GOVT. OF CHHATTISGARH

* N>ŒmrgJ∂T> am¡` H$a gß`w∫$ Am`w∫$m| H$r [Xm{fioV C[amßV (30-12-2022)90 ZdrZ [XÒWm[Zm

* N>ŒmrgJ∂T> am¡` H$a C[m`˛∫$m| H$r [Xm{fioV C[amßV (30-12-2022)91 ZdrZ [XÒWm[Zm

(1)

2023 TAX LAW DECISIONS

BZ[wQ> Q°>∑g H´{$oS>Q> ñ EH$ A‹``Z; BZ[˛Q> H´{$oS>Q> g{ O˛∂S{ ‡mdYmZ, oZ`_ Am°a g_Ò`mEß, ^mJ-1

ñ grE. g˛Yra hmbmIßS>r, gXÒ` gß[mXH$ _ßS>b

OrEgQ>r _| BZ[˛Q> H´${oS>Q> H$m _hŒd dhr h° Om{ eara _| ar∂T> H$r hS>≤S>r H$m h° & dmÒVodH$ Í$[ _| OrEgQ>r _| oOg H$a H$m ^˛JVmZ H$aZm hm{Vm h° CgH$r JUZm _˛ª` Í$[ g{ AmCQ>[˛Q> Q>°∑g _| g{ BZ[˛Q> H´${oS>Q> H$m{ KQ>m H$a hr H$r OmVr h° & Bgr Vah g{ H$a H$r JUZm d{Q> _| ^r H$r OmVr Wr b{oH$Z \$H$© `h h° oH$ OrEgQ>r EH$ hr Ï`dhma [a am¡` Am°a H$|– Xm{Zm| H$m bJZ{ dmbm H$a h° O]oH$ d{Q> H${db EH$ am¡` H$m H$a Wm Am°a dhmß EH$ am¡` _| Xyga{ am¡` g{ H$r OmZ{ dmbr IarX [a bJ{ g|Q≠b g{Îg Q>°∑g H$r H´${oS>Q> Zht o_bVr Wr& H${›–r` CÀ[mX e˛ÎH$ Am°a god©g Q>°∑g H$r H´${oS>Q> Am[g _| o_b OmVr Wr b{oH$Z EH$ g_Ò`m `h Wr oH$ Ohmß oH$gr _mb [a d{Q> bJVm Wm dhmß Cg [a d{Q> Om{∂SV{ h˛E g|Q≠b E∑gmBO H$m ^˛JVmZ H$aZm hm{Vm Wm Am°a Bgr Vah g{ Ohm± g|Q≠b E∑gmBO bJZ{ H${ ]mX d{Q> H$m ^˛JVmZ hm{Vm Wm dhmß [a g|Q≠b E∑gmBO H$m{ Om{∂S>V{ h˛E d{Q> H$m ^˛JVmZ H$aZm hm{Vm Wm &

Bg Q>°∑g [a Q>°∑g H$m{ H$mgH${qS>J ‡^md-Cascadding Effect H$hV{ h¢ Am°a OrEgQ>r _| Bg H$mgH${qS>J ‡^md-Cascadding Effect H$m{ EH$ ]h˛V ]∂Sr hX VH$ g_mflV oH$`m h° b{oH$Z BgH${ gmW hr OrEgQ>r _| oZ]m©Y BZ[˛Q> H´${oS>Q> H$m dm`Xm oH$`m J`m Wm oOgH${

AZ˛gma H$aXmVmAm| H$m{ EH$ ]h˛V hr [maXer© Am°a gab ‡Umbr H${ VhV BZ[˛Q> ‡XmZ H$r Om`{Jr & Bg g_` `hr BZ[˛Q> H´${oS>Q> OrEgQ>r _| H$aXmVmAm| H${ H$B© g_Ò`mAm| H$m H$maU ]Zr h˛B© h° & Bg A‹``Z _| h_ ]h˛V hr gab ^mfm _| BZ[˛Q> H´${oS>Q> H$r Bg [yar gßH$Î[Zm H$m{, Bgg{ O˛∂S{ oZ`_ Am°a H$mZyZ, BZ[˛Q> H´${oS>Q> g{ O˛∂S>r h˛B© g_Ò`mEß Am°a g˛Pmd [a A‹``Z H$a|J{& Bg b{I _| h_ ]h˛V AoYH$ VH$ZrH$r e„Xm| H$m ‡`m{J Zht H$aZ{ H$m ‡`mg H$a|J{ VmoH$ g_PZ{ _| AmgmZr hm{ O°g{ gflbmB© H$r OJh h_ o]H´$r e„X H$m ‡`m{J H$a|J{ & EgOrEgQ>r Am°a OrEgQ>r H$mZyZ Xm{ h¢ b{oH$Z Ï`dhmoaH$ Í$[ g{ Xm{ H$mZyZ h° b{oH$Z Xm{Zm| EH$ Xyga{ H$r H$m∞[r h° AV: h_ `hm± OrEgQ>r H$mZyZ e„X H$m ‡`m{J H$a|J{ & `h A‹``Z ]h˛V AoYH$ VH$ZrH$r Zht h° b{oH$Z Bg b{I _| BZ[˛Q> H´${oS>Q> g{ ]h˛V gr _hÀd[yU© ]mV| g_PZ{ H$r H$m{oee H$a|J{ & AmB`{ Bg A‹``Z ‡maÂ^ H$aV{ h¢ & BZ[˛Q> H´${oS>Q> H$m{ h_ EH$ ]h˛V hr gmYmaU CXmhaU H${ ¤mam g_PZ{ H$m ‡`mg H$a| oOgg{ `h ^r [Vm Mb{Jm oH$ OrEgQ>r _| BZ[˛Q> H´${oS>Q> ∑`m h° Am°a BgH$m ∑`m _hŒd h° ?

X EH$ Ï`m[mar h° Am°a dh 1 bmI Í$[`{ _| H$m{B© _mb IarXVm h° Am°a Cg [a 18 ‡oVeV H$r Xa g{ H$a H$m ^˛JVmZ H$aVm h° Vm{ E{g{ _| X H$r BZ[˛Q> H´${oS>Q> 18000.00 Í$[`{ hm{Jr Am°a A] `oX X Bg _mb H$m{ 1.10 bmI Í$[`{ _| ]{MVm h° Am°a 18 ‡oVeV H$r Xa g{ AmCQ>[˛Q> Q>°∑g 19800.00 Í$[`{ ]ZVm h° &

Bg Vah g{ A] X H$m{ Bg Ï`dhma [a H$a H$m ^˛JVmZ A[Z{ AmCQ>[˛Q> Q>°∑g 19800.00 _| g{ BZ[˛Q> H´${oS>Q> 18000.00 KQ>mZ{ H${ ]mX H$˛b 1800.00 Í$[`{ hr H$aZm h° & AmB`{ X{I| oH$ `h 1800.00 Í$[`{ ∑`m h° ? X{oI`{ EH$ Va\$ Vm{ `h 1800.00 h° AmCQ>[˛Q> Q>°∑g Am°a BZ[˛Q> Q>°∑g H$m AßVa Om{ Am[Z{ D$[a X{Im h° & b{oH$Z dmÒVd _| `h h° X H${ _moO©Z [a oX`m OmZ{ dmbm Q>°∑g h° Om{ oH$ EH$ d°Î`y EoS>eZ [a bJZ{ dmbm Q>°∑g h° Bg ‡H$ma X Z{ 1.10 bmI Í$[`{ _| _mb ]{Mm oOg{ CgZ{ 1.00 bmI Í$[`{ _|> IarXm Wm Vm{ X H$m _moO©Z 10000.00 Í$[`{ h˛Am Am°a Bg [a 18% H$r Xa g{ H$a 1800.00 Í$[`{ h˛Am & Am[ OrEgQ>r H$m{ ]h˛V AoYH$ OoQ>bVmAm| H${ gmW Zhr [∂T{ Vm{ Am_Vm°a [a AoYH$mße OrEgQ>r H${ H${g Bg EH$ CXhmaU H${ hr ]∂T{> h˛E Í$[ hm{V{ h¢ & `oX H$m{B© S>rba oZ_m©U H$aVm h° `m Ï`m[ma H$aVm h° Vm{ dh _mb H$r IarX H${ gmW-gmW oZ_m©U Am°a Ï`m[ma H${ VhV H$B© IM© H$aV{ h¢ Vm{ Cg [a ^r OrEgQ>r bJVm h° dh g^r BZ[˛Q> H´${oS>Q> H$m ohÒgm hm{V{ h¢ & Bg gÂ]›Y _| A[dmXm| H$m A‹``Z h_ Bgr b{I _| AmJ{ H$a|J{ V] VH$ Am[ g_P b| H$r `hr Ï`dhmoaH$ OrEgQ>r h° oOg_| AmCQ>[˛Q> Q>°∑g _| g{ BZ[˛Q> Q>°∑g H$m{ KQ>m H$a Q>°∑g

Statutes, Rules & Notifications

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

H$m ^˛JVmZ H$aZm hm{Vm h° & AmB`{ A^r h_ Bgr g›X^© _| BZ[˛Q> H´${oS>Q> H$m _hŒd Am°a Bgg{ O˛∂S>r g_Ò`mEß X{IV{ h° :-

1. OrEgQ>r _| oH$gr EH$ S>rba H$m{ ^˛JVmZ H${ Í$[ _| ∑`m H$a X{Zm h° BgH${ oZYm©aU _| BZ[˛Q> H´${oS>Q> H$m ]h˛V _hŒd h° O°gm oH$ h_Z{ D$[a EH$ CXmhaU _| X{Im h° oH$ BZ[˛Q> H´${oS>Q> ∑b{_ H$aZ{ H${ ]mX Bg S>rba H$m H$a og\$© 1800.00 Í$[`{ hr ]ZVm h° &

2. `oX oH$gr H$maU g{, H$maU ]h˛V g{ h¢ oOZH$m A‹``Z h_ AmJ{ H$a|J{, `oX BZ[˛Q> H´${oS>Q> oH$gr _mh _| oH$gr EH$ S>rba H$r am{H$ Xr OmVr h° Vm{ Cg{ [yam hr H$a, Om{ oH$ AmCQ>[˛Q> Q>°∑g H${ ]am]a hm{Jm, O_m H$amZm [∂SVm h° AWm©V C[am{∫$ CXmhaU _| Bg S>rba H$m{ `oX BZ[˛Q> H´${oS>Q> Zht o_bVr h° Vm{ [yam hr H$a 19800.00 Í$[`{ O_m H$aZm [∂SVm h° O]oH$ CgH$r H$a X{`Vm H${db 1800.00 Í$[`{ hr h° & `hm± h_ `h _mZ H$a Mb ah| h° oH$ X H$r BZ[˛Q> H´${oS>Q> EH$ _mh H${ obE am{H$r JB© h° ∑`m|oH$ CgH${ odH´${Vm Z{ oZYm©oaV oVoW VH$ A[Zm GSTR-1 Zht ^am h° Am°a Cg{ `h H´${oS>Q> AJb{ _mh o_b OmVr h° & AmB`{ X{I| oH$ oH$g Vah g{ `h AJb{ _hrZ{ o_bZ{ dmbr H´${oS>Q> AoYH$mße _m_bm| _| amhV H$r OJh ^´_ hr gmo]V hm{Vr h° &

A] AJb{ _hrZ{ X{IV{ h¢ oH$ ∑`m H´${oS>Q> o_b OmZ{ [a X H$m Z˛H$gmZ [yam hm{ OmVm h° ∑`m|oH$ `h ÈH$r h˛B© BZ[˛Q> H´${oS>Q> Vm{ X H$m{ AJb{ _mh o_b OmVr h° Vm{ o\$a X H$m{ H${db EH$ _mh hr Z˛H$gmZ hm{J & `oX h_ H${db oH$Vm]| hr [∂T{ß Am°a X{I| Vm{ `h o]bH$˛b R>rH$ ‡VrV hm{Vm h° b{oH$Z Ï`dhmoaH$ Í$[ g{ E{gm Zht h° & AmB`{ Bg{ ^r g_PZ{ H$m ‡`mg H$a|& _mZ broO`{ X AJb{ _mh H$m{B© Ï`m[ma hr Zhrß H$aVm h° Vm{ o\$a `h 19800.00 H$r H´${oS>Q> V] VH$ [∂Sr ah{Jr O] VH$ dh H$m{B© o]H´$r Zht H$aVm h° & b{oH$Z dh o]H´$r hr Zht H$a{Jm `h EH$ AÏ`dhmoaH$ H$Î[Zm h° Vm{ o\$a AmBE X{I| Bg _mh Ï`m[ma H$aVm h° Vm{ ∑`m hm{Vm?

EH$ ]ma o\$a X AJb{ _mh _| o\$a 1 bmI Í$[`{ H$m _mb IarXVm h° Am°a Cg [a ^r 18000.00 H$m BZ[˛Q> H´${oS>Q> hm{Jm Am°a `oX X `oX o\$a Bg _mb H$m{ 1.10 bmI Í$[`{ _| ]{MVm h° Vm{ CgH$m AmCQ>[˛Q> H´${oS>Q> Bg _mh ^r AmCQ>[˛Q> 19800.00 hm{Jm Am°a A] H$a H$m ^˛JVmZ H${db 1800.00 H$aZm hm{Jm & A] ‹`mZ XroO`{ oH$ H$m{B© _mb IarX{Jm hr Zht Vm{ ]{M{Jm H$°g{ ?

A] AmB`{ X{I| oH$ Bg _mh _| X H$r BZ[˛Q> H´${oS>Q> 18000.00 h° Am°a BgH${ gmW hr o[N>b{ _mh H$r am{H$r h˛B© BZ[˛Q> H´${oS>Q> 18000.00 ^r Bgr _mh _| o_b{Jr Vm{ Bg Vah g{ H$˛b BZ[˛Q> H´${oS>Q> Bg _mh 36000.00 hm{Jr Am°a `oX Bg BZ[˛Q> H´${oS>Q> _| g{ Bg _mh H$r AmCQ>[˛Q> 19800.00 KQ>m Xr Om`{ Vm{ BZ[˛Q> H´${oS>Q> H$m AmoY∑` 16200.00 ah{Jm Am°a `{ dhr aH$_ h° Om{ Bg S>rba H$r o[N>b{ _mh H$r H´${oS>Q> am{H$ H$a Cgg{ 19800.00

Í$[`{ O_m H$admE JE O]oH$ CgH$r H$a O_m H$amZ{ H$r oOÂ_{Xmar Vm{ og\$© 1800.00 Í$[`{ hr Wr Bg ‡H$ma Bg S>rba Z{ H$˛b 18000.00 Í$[`{ AoYH$ O_m H$am`{ Am°a Bg 18000.00 _| g{ Bg _mh H$m H$a Xmo`Àd 1800.00 H$m{ H$_ H$aZ{ [a H$˛b AmoY∑` `hr 16800.00 ]MVm h° & A] `oX 1800.00 ‡oV_mh H${ H$a Xmo`Àd H$m{ H$_ H$a| Vm{ Bg aH$_ H$m{ [ya{ hm{Z{ _| bJ^J 10 _mh bJ|J{ & Vm{ A] Am[ g_P b| H$r EH$ _mh ÈH$r h˛B© H´${oS>Q> H$m{ AJb{ _mh X{ X{Z{ g{ H$m{B© ]∂Sr amhV Zht o_bVr h° Am°a S>rba H$r H$m`©erb [yßOr Vm{ bÂ]{ g_` H${ obE \$ßg hr ahr h° & `hm± Vm{ h_Z{ H${db 1 bmI Í$[`{ H$m CXmhaU oX`m h° b{oH$Z `oX `h aH$_ 1 H$am{∂S Í$[`{ hm{ Vm{ o\$a Am[ H$Î[Zm H$roO`{ oH$ BgH$m Aga Am°a oH$VZm ¡`mXm hm{ OmEJm & 4. Bg b{I H${ q]X˛ gߪ`m 3 _| h_Z{ A^r X{Im oH$ oH$gr EH$ _mh _| am{H$r JB© BZ[˛Q> H´${oS>Q> H$m Aga oH$VZm ¡`mXm hm{ ahm h° Am°a Bgr H$maU Ï`dhmoaH$ Í$[ g{ A[Zm H$a H$m _mogH$ oaQ>Z© ^aV{ g_` GSTR-2B g{ A[Z{ Am[ BZ[˛Q> H´${oS>Q> Om{ GSTR-3B _| AmVr h° Cg{ A[Z{ Am[ ]Xb H$a A[Zm ]H$m`m Q>°∑g ^a oaQ>Z© ^a X{V{ h¢ & H$^r-H$^r Vm{ BgH${ `{ H$maU hm{V{ h¢ oH$ [˛amZr H$m{B© BZ[˛Q> H´${oS>Q> CZH$r ]H$m`m hm{Vr h° b{oH$Z ]h˛V g{ _m_b{ oOZ_| am{H$r h˛B© H´${oS>Q> H$m{ BΩZm{a H$a dh H´${oS>Q> b{ br OmVr h° Om{ H$r S>rba H$r ]˛∑g H${ ohgm] g{ hm{Vr h° & A] BZ _m_bm| _| od^mJ ¤mam Zm{oQ>g Omar oH$`{ Om`|J{ Am°a `{ g] o_b H$a ‡oH´$`mAm| H$m{ ]∂TmEßJ{ & OrEgQ>r H$r `h EH$ Ï`dhmoaH$ oÒWoV h° b{oH$Z `h EH$ AmXe© oÒWoV Zht h° &

5. AmB`{ A] X{I| oH$ BZ[˛Q> Q>°∑g H$m{ b{H$a Xm{Zm| [jm| H${ ]rM oddmX ∑`m h° ? `hm± Xm{ [jm| g{ AW© h° ñ gaH$ma Am°a IarXmXma & IarXXma H$m [j `h h° oH$ dh _mb IarXVm h° Am°a CgH${ gmW H$a H${ [°g{ ^r M˛H$mVm h° oOg_| OrEgQ>r H$a ^r emo_b h° Am°a Cg S>rba H$m{ [°g{ X{Vm h° oOg{ aoOÒQ≠{eZ ^r gaH$ma Z{ hr oX`m h° Vm{ o\$a `oX dh g_` [a H$a O_m Zht H$amVm h° `m X{ar g{ oaQ>Z© ^aVm h° Vm{ Cg odH´${Vm H$r JbVr H$r gOm IarXXma H$m{ CgH$r H´${oS>Q> am{H$ H$a ∑`m| Xr OmVr h° ? gaH$ma H$m [j `h h° oH$ `oX Cg{ Om{ H$a o_bm hr Zht Vm{ dh BZ[˛Q> H´${oS>Q> H$°g{ X{ & b{oH$Z `hm± _˛‘{ H$r ]mV `h h° oH$ odH´${Vm `oX g_` [a H$a Zht O_m H$amVm h° Vm{ gaH$ma H$m{ CgH${ odÈ’ H$m`©dmhr H$aZr MmohE & H´${Vm H$r BZ[˛Q> H´${oS>Q> Vm{ E{g{ _| Bgr Vah d{Q> _| ^r am{H$r OmVr Wr Am°a `hr gaH$ma H$r H$a dgybr H$m g]g{ gab VarH$m Wm b{oH$Z d{Q> _| Vm{ H$o_`mß Wr V^r Vm{ OrEgQ>r bm`m J`m Wm b{oH$Z Cg_| ^r H$_r h° Am°a `hr H$_r B©_mZXma H$aXmVmAm| H$m{ [a{emZ H$a ahr h° & `h gm{MZ{ H$m odf` h° & 6. O] d{Q> _| ^r IarXXma H$r BZ[˛Q> H´${oS>Q> odH´${Vm ¤mam H$a Zhrß O_m H$aZ{ [a am{H$ br

2023) 5 Statutes, Rules & Notifications

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

OmVr h° Vm{ o\$a OrEgQ>r _| ^r E{gm hr oH$`m OmVm h° Vm{ o\$a E{VamO ∑`m| h° ? BgH${ Xm{ H$maU h°ß ñ EH$ Vm{ h_Z{ [hb{ X{Im oH$ OrEgQ>r d{Q> H$r g_Ò`mAm| H$m{ hb H$aZ{ H${ obE bm`m J`m Wm Am°a Xygam `h h° oH$ d{Q> _| BZ[˛Q> H´${oS>Q> H${ o_Ò_{M H$m{ ghr H$aZ{ H${ obE ]h˛V g_` oX`m OmVm Wm b{oH$Z OrEgQ>r _| Vm{ BgH${ obE o]ÎH$˛b ^r g_` Zht oX`m OmVm h° Am°a Bg g_` Vm{ `h hm{ ahm h° oH$ oOg _mh _| BZ[˛Q> H´${oS>Q> H$m o_Ò_{M AmVm h° Cgr _mh _| H´${Vm H$r BZ[˛Q> am{H$ br OmVr h° Am°a Cgg{ Q>°∑g O_m H$adm ob`m OmVm h° &

7. EH$ odH´${Vm A h° Om{ oH$ H´${Vm H$m{ B H$m{ _mb ]{M H$a Cgg{ OrEgQ>r EH$Ã H$a b{Vm h° b{oH$Z dh `h H$a O_m Zht H$amVm Am°a Zm hr Bg o]H´$r H$m{ A[Z{ oaQ>Z© _| oXImVm h°& E{gm hm{Z{ [a H´${Vm B H$r BZ[˛Q> H´${oS>Q> am{H$ br OmVr h° & b{oH$Z A] EH$ ]mV [a ‹`mZ X| oH$ gaH$ma H$m{ [Vm H$°g{ bJ{Jm oH$ A Z{ Q>°∑g ob`m h° Am°a O_m Zht H$am`m h° & BgH$r H$m{B© ^r Ï`dÒWm Zht h° & A] O] [Vm hr Zht bJ{Jm H$r A Z{ o]H´$r H$r h° Am°a Q>°∑g ^r b{ ob`m h° b{oH$Z Bg{ O_m Zht H$am`m h° Vm{ CgH${ odÈ’ Q>°∑g H$r Mm{ar H$r H$m`©dmhr H$°g{ hm{Jr ? IarXXma H$m EH$ ]∂Sm hr dmoO] gdmb h° oH$ odH´${Vm Cgg{ Q>°∑g b{H$a gaH$ma H$m{ O_m Zht H$amVm h° b{oH$Z gaH$ma H$m{ BgH$m Zm_ VH$ [Vm Mb{ E{gr H$m{B© Ï`dÒWm ^r Zht h° Vm{ o\$a Bg H$a H$m{ VmoH$©H$ H$a H$°g{ H$h gH$V{ h¢ & AmB`{ Bg oeH$m`V H$m A‹``Z H$a b{V{ h¢ oH$ E{gm ∑`m| h° oH$ IarXXma H$m H$m{B© ^r oaQ>Z© E{gm ∑`m| Zht h° oOgg{ dh od^mJ H$m{ `h ]Vm gH${ oH$ CgZ{ _mb oH$gg{ IarXm h° VmoH$ `oX dh H$a O_m Zht H$am`{ Vm{ gaH$ma H$_ g{ H$_ Cg{ [H$∂S Vm{ gH${ & ∑`m Bg Ï`dÒWm H${ ]ma{ _| H$^r gm{Mm hr Zht J`m oH$ H´${Vm ^r A[Zr IarX H$r gyMZm od^mJ H$m{ X{ Am°a `oX odH´${Vm E{gr H´${Vm H$r IarX H$m{ A[Z{ oaQ>Z© _| oXIm H$a H$a Zht M˛H$mVm h° Vm{ o\$a CgH$r OmZH$mar od^mJ H$m{ hm{ OmE & Bg g_` E{gr H$m{B© Ï`dÒWm Zht h° & AmB`{ X{I| ∑`m h° `h g_Ò`m ? OrEgQ>r H${ oaQ>Z© _| BZ[˛Q> H´${oS>Q> b{V{ g_` H´${Vm og\$© `h obI gH$Vm h° oH$ Cg{ BZ[˛Q> H´${oS>Q> oH$VZr b{Zr h° b{oH$Z H$ht ^r E{gr H$m{B© gyMZm X{Z{ H$m ÒWmZ Zht h° Ohmß dh `h ]Vm gH${ oH$ CgZ{ oH$Z S>rbg© g{ _mb IarXm h° & ∑`m OrEgQ>r H$mZyZ H$m{ _yb Í$[ g{ ]ZmZ{ dmb{ H$mZyZ oZ_m©VmAm| g{ `h JbVr h˛B© h° Vm{ E{gm Zht h° & BgH${ obE h_ Am[H$m{ ]Vm ah{ h°ß oH$ ‡maoÂ^H$ Í$[ g{ Om{ OrEgQ>r H$mZyZ ]Zm`m J`m Wm Cg_| ∑`m Ï`dÒWm Wr :o]H´$r `m gflbmB© H${ oaQ>Z© GSTR-1 Om{ oH$ 10 VmarI VH$ ^aZm hm{Jm & Bg oaQ>Z© g{ CZH${ IarXXmam| H${ oaQ>Z© GSTR-2 _| CZH$r IarX A[Z{-Am[ Mbr Om`{Jr & odH´${VmAm| H${ ¤mam ^a{ OmZ{ dmb{ oaQ>›g© g{ A[Z{ oaQ>Z© _| Am`r `m Zht Am`r IarX H$m{ M{H$ H$a ghr

H$aZm hm{Jm Edß Om{ EßQ≠rμO N>yQ> JB© h° C›h| IarXXma BgH$m{ XO© H$aZm hm{Jm Am°a `h ^r GSTR2 _| hr XO© hm{Jm oOg{ odH´${Vm ÒdrH$ma `m AÒdrH$ma H$a gH$Vm h° Am°a E{gm hm{Z{ [a hr BZ[˛Q> H´${oS>Q> H$m o_Ò_{M ]Z{Jm & Bg ‡H$ma g{ Am[ X{oI`{ oH$ OrEgQ>r H$mZyZ _| Om{ ‡moÂ^H$ Ï`dÒWm Wr Cg_| IarXXma H$m{ A[Zr IarX H$m{ Ï`∫$ H$aZ{ H$r Ï`dÒWm Wr Am°a CgH${ obE GSTR-2 Zm_ H$m \$m∞_© Wm Am°a d{Q> _| ^r `h Ï`dÒWm Wr oH$ H´${Vm A[Zr IarX H$m{ oa[m{Q>© H$aVm Wm Am°a odH´${Vm A[Zr o]H´$r Am°a o\$a BZ Xm{Zm| H$m{ o_bm H$a o_Ò_{M oZH$bVm Wm b{oH$Z Bg g_` bmJy OrEgQ>r H${ ogÒQ>_ _| E{gr H$m{B© Ï`dÒWm Zht e˛Í$ H$r JB© h° oOgg{ `h [Vm bJVm h° H$r `h ogÒQ>_ A^r ^r AmYm AYyam h° & b{oH$Z `h Ï`dÒWm 1 O˛bmB© 2017 g{ O] g{ bmJy h˛Am, bmJy hr Zht H$r JB© b{oH$Z BgH${ obE S>rbg© Vm{ H$_ g{ H$_ oOÂ_{Xma Zht h° b{oH$Z Bg g] AÏ`dÒWm H$m XßS> Vm{ B©_mZXma H$aXmVmAm| H$m{ ^˛JVZm [∂S ahm h° & OrEgQ>r _| BZ[˛Q> H$m o_Ò_{M H$m{ Bg H$maU g{ Am[ EH$ AÏ`dÒWm ^r H$h gH$V{ h¢ & A] `m Vm{ H$mZyZ oZ_m©VmAm| H$m{ `h \$m∞_© GSTR2 bmJy H$aZm MmohE & `h A] VH$ bmJy Zht h˛Am BgH$m H$maU ∑`m h° ? ∑`m OrEgQ>r H$m Z{Q>dH$© BgH${ obE V°`ma Zht Wm b{oH$Z A] Vm{ 5 gmb g{ AoYH$ hm{ JE h¢ Am°a A] ∑`m g_Ò`m h° oH$ `h oaQ>Z© A^r VH$ ^r Omar Zht h˛Am h° & H$] o_b{Jr BZ[˛Q> H´${oS>Q> ï 8. A^r VH$ h_Z{ OrEgQ>r _| BZ[˛Q> H´${oS>Q> H${ _hŒd H$m{ g_Pm h° AmB`{ A] X{I| oH$ H$m{B© ^r S>rba BZ[˛Q> H´${oS>Q> H$m hH$Xma H$] hm{Jm & BgH${ obE Am[H$m{ Ymam 16 X{IZr hm{Jr Am°a BgH${ obE oZ`_ gߪ`m 36 h° AWm©V Am[H$m{ OrEgQ>r H$mZyZ H$r Ymam 16 Am°a oZ`_ 36 X{IZm hm{Jm ñ Section 16 Edß rule 36. (i)EH$ aoOÒQ>S>© S>rba A[Z{ Ï`m[ma H${ Xm°amZ `m A[Z{ Ï`m[ma H$m{ ]∂T>mZ{ H${ obE Cg{ gflbmB© oH$`{ JE _mb `m g{dm AWdm Xm{Zm| H$r BZ[˛Q> H´${oS>Q> b{Z{ H${ hH$Xma hm|J{ & BgH${ obE H$˛N> oZ`_ ]Zm`{ JE h°ß Am°a H$˛N> A[dmX ^r h°ß oOZH$m A‹``Z h_ AmJ{ H$a|J{ b{oH$Z gm_m›` Vm°a h_ gab ^mfm _| H$h| Vm{ [a A[Z{ o]OZ{g H${ obE Om{ ^r _mb AWdm g{dm H$r gflbmB© ‡mflV H$aV{ h° Bg [a bJ{ H$a H$r BZ[˛Q> H´${oS>Q> Cg{ o_b Om`Jr & `hm± h_| Xm{ _˛ª` ]mV| ‹`mZ aIZr MmohE dh h° oH$ IarXr JB© dÒV˛ `m g{dm H$m{ Ï`m[ma H${ Xm°amZ `m Cg{ ]∂T>mZ{ H${ obE hm{Zr MmohE AWm©V A[Z{ Ï`m[ma H${ obE Om{ ^r dÒV˛ `m g{dm Am[ IarXV{ h¢ Cg [a M˛H$mE H$a H$r gm_m›`V`m Am[H$m{ BZ[˛Q> o_b Om`{Jr & `hm± `h ‹`mZ aI{ß _mb `m g{dm o]OZ{g _| `m Vm{ H$m_ Am`{ `m IarXXma H$m Ame`

2023) 7 Statutes, Rules & Notifications

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

`m BamXm IarXV{ g_` Cg{ H$m_ _| b{Z{ H$m hm{ V] ^r BgH$r BZ[˛Q> H´${oS>Q> o_b OmVr h°& H$m_ _| b{Z{ H$m Ame` `m BamXm `hm± _hÀd[yU© h° AWm©V S>rba H$m IarXV{ g_` BamXm `m Ame` H$m_ _| b{Z{ H$m h° Vm{ BZ[˛Q> H´${oS>Q>, A›` eVm~ H$m [mbZ hm{Z{ [a o_b Om`{Jr Am°a `oX o\$a dmÒVodH$Vm _| dh g{dm `m dÒV˛ o]OZ{g _| H$m_ Zht AmVr h° Vm{ o\$a `h BZ[˛Q> H´${oS>Q> oadg© hm{ Om`{Jr & Bg BZ[˛Q> H´${oS>Q> H$m{ ‡mflV H$aZ{ H$r eV} h¢ oO›h| h_ AmJ{ A‹``Z H$a|J{ & `h OrEgQ>r H$mZyZ H$r Ymam 16(1) _| obIr h° &

9. AmB`{ A] X{I| oH$ EH$ S>rba H${ [mg BZ[˛Q> H´${oS>Q> b{Z{ H${ obE ∑`m-∑`m XÒVmd{O hm{Z{ MmohE :-

(a )Vm{ g]g{ [hb{ CgH${ [mg A[Z{ gflbm`a ¤mam Omar oH$`m J`m Q>°∑g BZdm∞Bg hm{Zm MmohE Am°a `oX BZ[˛Q> H´${oS>Q> S>{o]Q> Zm{Q> g{ br OmZr h° Vm{ gflbm`a ¤mam Omar S>{o]Q> Zm{Q> hm{Zm MmohE &

(b )Bg BZdm∞Bg AWdm S>{o]Q> Zm{Q> H$r oS>Q>{Îg gflbm`a ¤mam A[Z{ AmCQ>dS>© gflbmB© H${ oaQ>Z© GSTR-1 _| oZ`_mZ˛gma oXIm oX`m hm{ &

(c )IarXXma Z{ _mb AWdm gflbmB© H$m{ ‡mflV H$a ob`m h° & `hm± `h ‹`mZ aI| oH$ S>rba Z{ `oX _mb AWdm god©g H$m{ ‡mflV H$a ob`m hm{ `h BZ[˛Q> H´${oS>Q> ‡mflV H$aZ{ H${ obE EH$ OÈar eV© h° & `oX IarXXma Z{ `oX _mb `m god©g H$r oS>brdar oH$gr A›` Ï`o∫$ H$m{ H$aZ{ H${ oZX}e oXE h°ß Am°a odH´${Vm Z{ E{gm H$a oX`m h° V] ^r `h _mZm OmEJm oH$ _mb `m g{dm IarXXma H$m{ ‡mflV hm{ JB© h° & Bg Vah H${ _mb ‡mflV H$aZ{ H$m{ o]b Q>y oe[ Q>y H${ Ï`dhmam| _| hm{V{ h°ß oOg_| EH$ IarXXma Vm{ hm{Vm h° b{oH$Z _mb H$r oS>brdar CgH${ H$hZ{ [a oH$gr Am°a Ï`o∫$ H$m{ Xr OmVr h° Am°a E{g{ _| IarXXma H$m{ _mb H$r oS>brdar Vm{ Zht o_bVr h° b{oH$Z CgH${ H$hZ{ [a oS>brdar oH$gr A›` Ï`o∫$ H$m{ X{ Xr OmVr h° Am°a E{g{ _| oS>brdar IarXXma H$m{ hr Xr h˛B© _mZr OmVr h° & `{ oH$g Vah g{ Ï`dhma hm{V{ h¢ AmB`{ g_PZ{ H$r H$m{oee H$a| :X and company Z{ Y and company g{ 10 bmI Í$[`{ _mb IarXm oOgH$r oS>brdar Cg{ A and company H$m{ X{Zr h° & A] X and company H${ [mg Xm{ odH$Î[ h°ß oH$ `m Vm{ dh _mb [hb{ A[Z{ [mg _ßJdmE Am°a o\$a dm{ Òd`ß hr Cg _mb H$m{ A and company H$m{ ^{O{ & Xygam odH$Î[ `h h° oH$ dh Y and company H$m{ oZX}e X{ oH$ dh _mb A and company H$m{ grY{ hr ^{O X{ & Bg Ï`dhma H$m o]b Bg Vah ]Z{Jm oH$ `h o]b Q>y Vm{ X and company H$m{ H$a{Jm Am°a oe[ Q>y A and company H$m{ H$a Bg _mb

H$r oS>brdar A and company H$m{ H$a X{Jm Am°a Bg ‡H$ma H$r oS>brdar H$m{ ^r X and company H$m{ oS>brdar _mZm OmEJm & (d )Om{ aoOÒQ>S>© S>rba BZ[˛Q> H´${oS>Q> b{Zm MmhVm h° Cg{ oZ`_mZ˛gma gyoMV H$a oX`m J`m h° & `h gyMZm Bg g_` GSTR-2B H${ _m‹`_ g{ Xr OmVr h° Am°a Bg BZ[˛Q> [a OrEgQ>r H$mZyZ H${ VhV H$m{B© ‡oV]›Y Zht hm{Zm MmohE AWm©V `h ‡oV]ßoYV BZ[˛Q> H´${oS>Q> Zht hm{Zr MmohE & ( e )Bg gflbmB© [a gflbm`a ¤mam Q>°∑g H$m ^˛JVmZ H$a oX`m J`m h° & `h ^˛JVmZ H${e _| ^r hm{ gH$Vm h° `m CgH$r I˛X H$r BZ[˛Q> H´${oS>Q> g{ & (f)gflbm`a Z{ oZ`_mZ˛gma A[Zm oaQ>Z© GSTR-3B ^a oX`m h° & AmB`{ BZ g^r eVm{™ H$m{ gab Ï`m[moaH$ ^mfm _| EH$ hr ]ma _| g_PZ{ H$m ‡`mg H$a| Vm{ BgH${ Xm{ [j h°ß EH$ Vm{ h° IarXXma Am°a Xygam h° odH´${Vm & AmB`{ X{I| oH$ H´${Vm g{ O˛∂S>r eV~ ∑`m h° Vm{ d{ h¢ oH$ _˛ª` Í$[ g{ H´${Vm H${ [mg Q>°∑g BZdm∞Bg hm{Zm MmohE Am°a Cg{ _mb `m g{dm ‡mflV hm{ OmZr MmohE & AmB`{ A] Xygam [j X{I| Om{ oH$ odH´${Vm [j h° Am°a CgH${ obE eV© h° oH$ dh A[Zm o]H´$r H$m oaQ>Z© g_` g{ ^a{, H$a g_` g{ M˛H$mE Am°a Am[Z{ o]H´$r H${ oaQ>Z© _| H´${Vm H$m{ H$r JB© o]H´$r H$m{ oZ`_mZ˛gma oXIm X{ AWm©V dh A[Zm GSTR1 Edß GSTR-3B oZ`_mZ˛gma ^a X{ &

A] X{oI`{ `oX H´${Vm A[Zr eV~ [yar H$a X{ `h Vm{ CgH${ Òd`ß H${ hmW _| h° b{oH$Z CgH$m odH´${Vm A[Zm oaQ>Z© g_` [a ^a{ Am°a H$a g_` [a M˛H$mE `h H´${Vm H${ hmW _| Zht hm{Vm h° b{oH$Z Cg{ H´${oS>Q> V] VH$ Zht o_bVr h° O] VH$ oH$ odH´${Vm A[Z{ g^r Xmo`Àd [ya{ H$a X{ Am°a Bgg{ ∑`m g_Ò`m AmVr h° CgH$m CÎb{I h_ D$[a H$a M˛H${ h°ß & `hm± EH$ odMmaUr` ‡ÌZ h° oH$ H´${Vm H${ hmW _| ∑`m gmYZ h° oH$ odH´${Vm H$m{ _O]ya H$a gH${ oH$ dh Q>°∑g O_m H$am`{ Am°a g_` g{ oaQ>Z© ^a{ & `h eo∫$`m± Vm{ gaH$ma H$m{ ‡mflV h° Vm{ o\$a BgH${ obE H´${Vm H$r BZ[˛Q> H´${oS>Q> ∑`m| am{H$r OmVr h° `h EH$ gdmb h° Om{ ha B©_mZXma IarXXma H${ oX_mJ _| AmVm h° & `h g^r eV{™ OrEgQ>r H$mZyZ H$r Ymam 16(2) _| obIr h°ß & OrEgQ>r oZ`_ 36(1) H${ AZ˛gma OrEgQ>r H´${oS>Q> b{Z{ H${ obE IarXXma H${ [mg oZ`_mZ˛gma B›dm∞Bg, S>{o]Q> Zm{Q> BÀ`moX hm{Z{ MmohE Am°a CZ_| dm{ g^r gyMZmEß XO© hm{Zr MmohE Om{ oH$ OrEgQ>r H$mZyZ H$r Ymam 31 Am°a 34 _| oZX}oeV h° Am°a BgH${ AoVoa∫$ oZ`_ 36(2) H${ AZ˛gma odH´${Vm Z{ Bg o]H´$r H$m{ GSTR-2 _| ^r Xem© Xr h° & `hm± EH$ ]mV ‹`mZ aI| oH$ Bgr oZ`_ 36(2) H${ EH$ ‡m{odgm{ H${ AZ˛gma `oX H´${Vm

2023) 9 Statutes, Rules & Notifications

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

H${ [mg Om{ B›dm∞Bg BÀ`moX _| oZ`_mZ˛gma g^r gyMZmEß Zht h° b{oH$Z Cg_| H´${Vm, odH´${Vm H$m OrEgQ>r ZÂ]a h°, _mb H$m Zm_, H$r_V Edß Q>°∑g XO© h° Vm{ o\$a BgH$r H´${oS>Q> br Om gH$Vr h° b{oH$Z ‹`mZ aI| oH$ `h N>yQ> H${db o]b _| XO© gyMZmAm| H${ gÂ]›Y _| h° b{oH$Z ]mH$r eV{™ Vm{ [yar hm{Zm OÈar h° &

10. H$B© ]ma _mb B›ÒQ>mb_{›Q> _| gflbmB© oH$`m OmVm h° & AmB`{ X{I| E{gm H$] hm{Vm h° O] oH$ bm∞Q> _| AmS>©a oX`m OmVm h° Am°a E{g{ _| _mb Q>°∑g BZdm∞Bg g{ Zht ]oÎH$ MmbmZ g{ gflbmB© oH$`m OmVm h° Vm{ E{g{ _| Bg bm∞Q> H$r AßoV_ gflbmB© H${ [yam hm{Z{ H${ ]mX hr BZ[˛Q> H´${oS>Q> IarXXma H$m{ o_bVr h° & 11. EH$ ‡mdYmZ E{gm ^r h° oH$ H´${Vm Am°a odH´${Vm BZ[˛Q> H´${oS>Q> ‡mflV H$aZ{ H$r g^r eV{™ [yar hm{Z{ [a BZ[˛Q> H´${oS>Q> Vm{ o_b OmVr h° b{oH$Z H´${Vm H${ EH$ A›` H$•À` H${ H$maU Bg BZ[˛Q> H´${oS>Q> H$m{ CgH${ AmCQ>[˛Q> Q>°∑g _| Om{∂SH$a „`mO gohV ^˛JVmZ H$aZm hm{Vm h° & AmB`{ X{I| `h AZm{Im ‡mdYmZ ∑`m h° Am°a BgH${ Ï`dhmoaH$ ‡^md ∑`m h° ? X{oI`{ EH$ H´${Vm Z{ _mb IarXm Am°a CgH$m ^˛JVmZ H$a gohV Q>°∑g BZdm∞Bg H$r VmarI g{ 180 oXZ H${ ^rVa Zht oH$`m h° Vm{ o\$a Cg H´${Vm H$m{ A[Zr Bg Vah H$r BZ[˛Q> H´${oS>Q> H$m{ Cg _mh H$r AmCQ>[˛Q> Q>°∑g _| Om{∂S oX`m OmEJm Am°a BgH${ gmW Bg [a „`mO H$m ^r ^˛JVmZ H$aZm hm{Jm & A] O] Bg IarX H$m ^˛JVmZ Q>°∑g gohV H$a oX`m OmVm h° Vm{ BgH$m BZ[˛Q> H´${oS>Q> o\$a g{ o_b OmVr h° & AmB`{ Bg ‡mdYmZ H$m{ ^r A¿N>r Vah g{ g_P b{ß oH$ Bg ‡mdYmZ H$m{ h_Z{ `hm± AZm{Im ‡mdYmZ ∑`m| H$hm h° ï(i)`h ‡mdYmZ E{gm bJVm h° oH$ BgobE ]Zm`m J`m h° odH´${VmAm| H$m{ g_` [a ^˛JVmZ o_b Om`{ b{oH$Z OrEgQ>r H$mZyZ _| odH´${Vm Bg ]mV H$r oa[m{Q>© H$a{ oH$ H´${Vm Z{ Cg{ ^˛JVmZ Zht oH$`m h° E{gm H$m{B© ‡mdYmZ hr Zht h° Am°a BgH$r gyMZm X{Z{ H$r oOÂ_{Xmar ^r H´${Vm H$m{ Xr JB© h° oH$ CgZ{ odH´${Vm H$m{ oZYm©oaV g_` _| ^˛JVmZ Zht oH$`m h° !!! (ii)Ï`dhmoaH$ Í$[ g{ H´${Vm Bg ‡mdYmZ H$m [mbZ H$a ah| h° `m Zht `{ V^r [Vm MbVm h° O] oH$ CgH$m gd} `m OmßM hm{ & BgH${ Abmdm Bg ‡mdYmZ H$m [mbZ hm{ ahm h° `m Zht BgH$m{ OmßMZ{ H$r H$m{B© Ï`dÒWm Zht h° & (iii)Bg ‡mdYmZ _| obIm h° oH$ `oX IarXXma Z{ ^˛JVmZ Zhrß oH$`m h° H$m AW© "[ya{ ^˛JVmZ' g{ `oX h° Vm{ o\$a H$˛N> ^˛JVmZ ah OmZ{ [a ^r ∑`m `h ‡mdYmZ bmJy hm{ OmEJm Am°a E{g{ _| ^r ∑`m [yar BZ[˛Q> H´${oS>Q> hr AmCQ>[˛Q> _| Om{∂Sr Om`{Jr & `oX E{gm h° Vm{ `h ‡mdYmZ Ï`dhmoaH$

Í$[ g{ bmJy hm{Zm Wm{∂Sm _˛oÌH$b h° Am°a H$mZyZ H$r _ßem ^r `h Zht hm{ gH$Vr h° & AmB`{ X{I| oH$ `h g_Ò`m H$°g{ I∂Sr h˛B© oH$ ^˛JVmZ H$m{ [yam ^˛JVmZ g_P ob`m OmE& Bg gÂ]›Y _| EH$ oZ`_ 37(1) h° Om{ oH$ OrEgQ>r Í$Îg 2017 H$m ohÒgm h° Am°a Bg oZ`_ _| [hb{ Vm{ AmZ˛[moVH$ BZ[˛Q> H´${oS>Q> H$m{ oadg© H$aZ{ H$m{ H$hm J`m Wm b{oH$Z A^r hmb hr _| Bg oZ`_ _| oXZmßH$ 1-10-2022 gßem{YZ H$a AmZ˛[moVH$ e„X hQ>m ob`m J`m h° oOgg{ `h ‡VrV hm{Vm h° oH$ A] [yam hr BZ[˛Q> H´${oS>Q> oadg© H$aZm hm{Jm b{oH$Z H$mZyZ H$r `h _ßem ‡maÂ^ g{ hr Wr oH$ Bg gÂ]›Y _| AmB©Q>rgr H$m{ CVZm hr oadg© H$aZm hm{Jm oOVZm ^˛JVmZ H$_ oH$`m J`m h° & A] Bg g_Ò`m H${ ]ma{ _| OrEgQ>r H$m¢ogb Z{ ^r A^r oXZmßH$ 17 oXgÂ]a H$m{ A[Zr _rqQ>J _| ^r Ò[Ô H$a oX`m h° oH$ A] d{ Bg oZ`_ 37(1) _| oXZmßH$ 1-10-2022 g{ hr "AmZ˛[moVH$' e„X o\$a g{ bm ah{ h¢ & Bg Vah A] Bg ‡mdYmZ g{ `h g_Ò`m A[Z{ Am[ hQ> Om`{Jr & 12. BZ[˛Q> H´${oS>Q> H$m{ b{H$a EH$ ‡mdYmZ h° Om{ oH$ Am`H$a g{ O˛∂S{ S>{[arogEeZ g{ O˛∂S>m h° Am°a Bg ‡mdYmZ Z{ ‡maÂ^ _| ]h˛V gr ^´mo›V`mß [°Xm H$r Wr Am°a H$B© OJh BgH$m AW© `h bJm`m J`m oH$ Ohm± o\$∑ÒS> Eg{Q>≤g [a S>{[arogEeZ ∑b{_ oH$`m h° Vm{ Cg [a ^˛JVmZ oH$`{ JE OrEgQ>r H$m BZ[˛Q> H´${oS>Q> Zht o_b{Jm & b{oH$Z dÒV˛oÒWoV `h Zht h° & Bg ‡mdYmZ H$m AW© `h h° oH$ Am[ Eg{Q> H$r H$r_V _| OrEgQ>r Om{∂S H$a Cg{ Eg{Q> AH$mCßQ> _| ob`m h° Am°a Bg [yar amoe [a S>{[arogEeZ b{ ob`m h° Vm{ Am[H$m{ BZ[˛Q> BgobE Zht o_b{Jm ∑`m|oH$ Am[Z{ OrEgQ>r H$r amoe H$m{ ^r Eg{Q> AH$mCßQ> _| S>mb oX`m h° b{oH$Z Ï`dhmoaH$ Í$[ g{ H$m{B© E{gm Zht H$aVm h° & gm_m›` Í$[ g{ O] Am[ EH$ Eg{Q> IarXV{ h°ß Vm{ Eg{Q> H$r H$r_V H$m{ Vm{ Eg{Q> AH$mCßQ> _| Am°a OrEgQ>r H$m{ OrEgQ>r AH$mCßQ> _| b{ OmV{ h¢ Am°a Am[ E{gm H$a|J{ V^r Am[H$m{ BZ[˛Q> H´${oS>Q> o_b{Jm & BZ[˛Q> H´${oS>Q> Am°a S>{[arogEeZ H$r EH$mCßqQ>J H$aZ{ H$m gm_m›` oZ`_ `hr h° Am°a Bgr H$maU `h ‡mdYmZ ]Zm`m J`m h° oH$ Om{ oH$gr Eg{Q> _| O˛∂S>m OrEgQ>r H$m A_mCßQ> h° Cg [a `oX BZ[˛Q> H´${oS>Q> b{Zr h° Vm{ Eg{Q> AH$mCßQ> _| H${db Eg{Q> H$r H$r_V b{ OmH$a Cg [a hr S>{[arogEeZ ∑b{_ H$aZm h° Am°a OrEgQ>r H$r amoe H$m{ Am[H$m{ BZ[˛Q> H´${oS>Q> H${ Í$[ _| b{Zm h° & AmB`{ Bg ‡mdYmZ H$m{ EH$ CXmhaU H${ Ooa`{ g_PZ{ H$m ‡`mg H$a| ñ X Z{ EH$ _erZ IarXr Am°a BgH$r H$r_V 10 bmI Í$[`{ h° Am°a Bg [a 18% H$r Xa g{ 1.80 bmI Í$[`{ H$m OrEgQ>r ]Zm h° Am°a Bg Vah H$˛b H$r_V 11.80 bmI Í$[`{ hm{Vr h° & A] `oX X 10 bmI Í$[`{ _erZ ImV{ _| obIVm h° Am°a 1.80 bmI OrEgQ>r ImV{ _| b{ OmVm h° Vm{ o\$a 10 bmI Í$[`{ [a dh S>{[arogEeZ b{Jm Am°a Cg{ 1.80 bmI Í$[`{

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

H$r BZ[˛Q> H´${oS>Q> o_b{Jr & b{oH$Z `oX X OrEgQ>r gohV g_ÒV 11.80 bmI Í$[`{ H$m{ _erZ ImV{ _| S>{o]Q> oH$`m h° Am°a 11.80 bmI Í$[`{ [a S>{[arogEeZ ob`m h° Vm{ o\$a 1.80 bmI Í$[`{ H$r OrEgQ>r H´${oS>Q> Zht o_b{Jr & 13. AmB`{ A] BZ[˛Q> H´${oS>Q> g{ O˛∂S>m EH$ Am°a oddmXmÒ[X ‡mdYmZ X{IV{ h¢ Om{ oH$ BZ[˛Q> H´${oS>Q> b{Z{ H$r AdoY g{ gÂ]ßoYV h° oH$ oH$g AdoY VH$ BZ[˛Q> H´${oS>Q> br Om gH$Vr h°& Bg ‡mdYmZ H${ AZ˛gma `oX H´${Vm Z{ EH$ oZoÌMV oVoW VH$ H´${oS>Q> Zht br h° Vm{ o\$a CgH$m `h H´${oS>Q> b{Z{ H$m AoYH$ma hr g_mflV hm{ OmEJm & AmB`{ X{I| ∑`m h° `h ‡mdYmZ Am°a ∑`m| h_Z{ Bg{ Xm{ha{ H$a H$r gßkm Xr h° ? X{oI`{ oH$gr ^r odŒmr` df© H$r BZ[˛Q> H´${oS>Q> OrEgQ>r H$mZyZ H$r Ymam 16(4) H${ AZ˛gma Cg df© H${ g_mflV hm{Z{ H${ ]mX AmZ{ dmb{ 30 ZdÂ]a VH$ br Om gH$Vr h° & AmB`{ Bg{ EH$ CXhmaU g{ g_PZ{ H$r H$m{oee H$a| ñ X Z{ Y g{ _mb IarXm Am°a `h _mb Wm 10 bmI Í$[`{ H$m Am°a Cg [a OrEgQ>r h˛Am 1.80 bmI Í$[`{ ∑`m|oH$ Cg _mb [a H$a H$r Xa 18 ‡oVeV h° & X Z{ Y H$m{ ^˛JVmZ H$a oX`m h° Am°a Y Z{ ^r Bg Q>°∑g H$m{ [yam ^a oX`m h° Am°a A[Zm oaQ>Z© ^r g_` [a ^a oX`m & _mb H$r oS>brdar ^r X H$m{ o_b JB© Am°a `h ‡oV]ßoYV H´${oS>Q> ^r Zht h° & A] Vm{ `h H´${oS>Q> X H$m{ o_bZr hr h° & b{oH$Z `oX oOg _mh _| _mb IarXm h° Cg _mh _| X `h H´${oS>Q> ∑b{_ Zht H$aVm h° Vm{ dh AJb{ _mh H$a gH$Vm h° Am°a AßoV_ Í$[ g{ dh Bg H´${oS>Q> H$m{ oOg odŒmr` df© g{ dh o]b gÂ]ßoYV h° Cg odVr` df© H$r g_moflV H${ ]mX AmZ{ dmb{ 30 ZdÂ]a VH$ b{ gH$V{ h¢ & `oX E{gm Zht oH$`m h° Vm{ o\$a `h H´${oS>Q> Cg S>rba H$m{ Zht o_b{Jr & gaH$ma H$m [j `h h° oH$ BZ[˛Q> H´${oS>Q> b{Z{ H${ g_` _| H$m{B© Vm{ AZ˛emgZ hm{ Bgrob`{ `h g_` gr_m V` H$r JB© h° & b{oH$Z H$B© ]ma `h ‡mdYmZ ]h˛V hr H$R>m{a hm{ OmVm h° & S>rba H$m `h [j h° oH$ dh H$a H$r amoe Vm{ odH´${Vm H$m{ X{ hr M˛H$m h° Am°a CgZ{ O_m ^r H$am Xr h° Am°a A] Cg{ CgH$r BZ[˛Q> H´${oS>Q> Zht Xr OmEJr Vm{ Cg{ o\$a g{ `h aH$_ O_m H$admZr hm{Jr Vm{ o\$a `h Vm{ Xm{ham H$a hr h˛Am & `{ oÒWoV V] ^r CÀ[fi hm{Vr h° O]oH$ H$m{B© S>rba A[Z{ oaQ>Z© oH$›hr H$maUm| g{ ^a Zht [mVm h° Am°a d{ oaQ>Z© dm{ odŒmr` df© H$r g_moflV H${ ]mX AmZ{ dmb{ ZdÂ]a H${ ]mX ^aZm MmhVm h° Vm{ Cg{ „`mO Am°a b{Q> \$rg Vm{ ^aZr hr [∂S{Jr b{oH$Z CgH${ gmW hr CgH$r BZ[˛Q> H´${oS>Q> ^r Zht o_b{Jr Vm{ Bg ‡H$ma g{ Cg S>rba H$m{ A[Zm [yam AmCQ>[˛Q> Q>°∑g hr _` „`mO H${ O_m H$amZm [∂S{>Jm> & `h R>rH$ h° oH$ A[Z{ oaQ>Z© g]H$m{ g_` [a ^aZ{ MmohE, bÂ]{ g_` VH$ oaQ>Z© Zht

^aZ{ [a aoOÒQ≠{eZ ^r H$¢ogb hm{ OmV{ h¢ b{oH$Z OrEgQ>r H${ [hb{ H${ gmbm| _| H$B© S>rbg© H${ gmW `h X˛K©Q>Zm Vm{ h˛B© hr h° & A^r ^r oH$gr H$maU g{ H$m{B© S>rba g{ BZ[˛Q> H´${oS>Q> b{Zm ah OmVm h° Vm{ CgH${ obE ^r gßH$Q> ^`ßH$a h° & ∑`m h° ‡oV]ßoYV BZ[˛Q> H´${oS>Q> ï 14. AmB`{ A] X{I| oH$ ‡oV]ßoYV H´${oS>Q> ∑`m h° ? X{oI`{ `{ g^r OrEgQ>r H$mZyZ H$r Ymam 17 _| oX`m J`m h° oH$ oH$Z-oH$Z g{dmAm| Am°a dÒV˛Am| [a BZ[˛Q> H´${oS>Q> Zht o_b{Jr `m oH$Z-oH$Z [oaoÒWoV`m| _| BZ[˛Q> H´${oS>Q> Zht o_b{Jr ^b{ hr CZH$r IarX [a OrEgQ>r H$m ^˛JVmZ oH$`m hm{ Am°a `hr OrEgQ>r H$r ‡oV]ßoYV H´${oS>Q> H$hbmVr h° & AmB`{ h_ Bg Ymam H${ odo^fi ‡mdYmZ EH$-EH$ H$a X{IV{ h¢ & X{oI`{ BZ g]_| g]g{ ¡`mXm _hÀd[yU© Vm{ Ymam 17(5) _| ]Vm`{ JE ‡oV]›Y h° oOZ_| Ò[Ô Í$[ g{ ]Vm`m J`m h° oH$ oH$Z-oH$Z _mb Am°a g{dmAm| H$r BZ[˛Q> H´${oS>Q> o]bH$˛b Zht o_b{Jr & b{oH$Z AmB`{ [hb{ h_ Bg Ymam 17 H${ A›` ‡oV]›Y `m BZ[˛Q> b{Z{ H${ VarH$m| H${ ]ma{ _| X{I b| :(a )`oX Am[ H$m{B© _mb `m g{dm IarXV{ h¢ Am°a Cg_| g{ H$˛N> ohÒgm Vm{ Am[ Ï`m[ma H${ obE H$m_ _| b{V{ h°ß Am°a ]mH$r ohÒgm A›` H$m_ _| b{V{ h¢ Vm{ E{g{ _| oOVZm ohÒgm o]OZ{g _| H$m_ Am`m h° CVZ{ hr BZ[˛Q> H´${oS>Q> hr o_b{Jr &

(b )AmB`{ EH$ Am°a oÒWoV X{I| oH$ H$m{B© g{dm `m _mb IarXm J`m h° Am°a CgH$m C[`m{J H$a `m{Ω` Am°a H$a _˛∫$ _mb H${ obE C[`m{J oH$`m OmVm h° Vm{ o\$a BZ[˛Q> H´${oS>Q> ^r CVZr hr o_b{Jr AWm©V oOVZm C[`m{J H$a `m{Ω` _mb `m g{dm H${ obE oH$`m J`m h° & `hm± EH$ ]mV ‹`mZ aoI`{ H$r H$a `m{Ω` _mb _| dh _mb ^r emo_b h° Om{ H$r Oram{ a{Q>{S> h° AWm©V E∑g[m{Q>© oH$`m J`m h° `m SEZ _| gflbmB© oH$`m J`m h° & Bg JUZm H$m{ H$aV{ g_` H$a_˛∫$ _mb Om{ oH$ E∑g[m{Q>© oH$`m J`m h° `m SEZ H$m{ ]{Mm J`m h° Vm{ dh ^r H$a`m{Ω` H${ g_H$j _mZm OmEJm & (c )Ymam 17 _| EH$ ]¢qH$J H$ß[Zr `m \$mBZ|og`b BßÒQ>rQ>≤`yeZ H${ gÂ]›Y _| BZ[˛Q> H´${oS>Q> ∑b{_ H$aZ{ H$m AbJ ‡mdYmZ oH$`m J`m h° & ]¢qH$J H$Â[Zr `oX Mmh{ Vm{ D$[a ]Vm`{ VarH${ g{ AmZ˛[moVH$ BZ[˛Q> H´${oS>Q> b{ b{ `m o\$a CZH${ obE EH$ odH$Î[ Am°a h° Am°a dh h° oH$ d{ A[Z{ H$˛b BZ[˛Q> H´${oS>Q> H$m AmYm b{ b{ Am°a AmZ˛[moVH$ BZ[˛Q> H´${oS>Q> H$m ‡mdYmZ H$m [mbZ Zht H$a{ AWm©V EH$ ]¢qH$J H$ß[Zr A[Zr _mb H$r, god©g H$r Am°a H$°o[Q>b J˛S>≤g H$r AmYr BZ[˛Q> H´${oS>Q> b{ gH$V{ h¢ & b{oH$Z `h ‹`mZ aI| oH$ EH$ [{Z g{ aoOÒQ>S>© Xm{ `m AoYH$ OrEgQ>r ZÂ]a h° Am°a CZ_| g{ oH$gr g{ ]¢qH$J H$Â[Zr H$m{ g{dm ‡mflV hm{Vr h° Vm{ `h 50 ‡oVeV dmbm ‡oV]›Y

Statutes, Rules & Notifications

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

bmJy Zht hm{Vm h° & `hm± `h ^r ‹`mZ aI| oH$ 50 ‡oVeV H$r `h BZ[˛Q> _mogH$ AmYma [a b{Zr h° Am°a e{f 50 ‡oVeV H$r BZ[˛Q> H´${oS>Q> oZaÒV hm{ Om`{Jr & oH$gr EH$ df© H{$ obE Bg odH$Î[ H$m{ [ya{ odŒmr` df© _| [mbZ H$aZm hm{Jm & AmB`{ A] X{I| oH$ Bg Ymam 17 H$r C[Ymam (5) Om{ g]g{ _hÀd[yU© h° Cg_| ∑`m ‡oV]›Y BZ[˛Q> H´${oS>Q> H${ gÂ]›Y _| bJm`{ JE h° :(a )[hbm ‡oV]›Y `h h° oH$ `mÃr dmhZ H$r IarX, _aÂ_V Am°a ]r_m [a oH$gr ^r ‡H$ma H$r H$m{B© BZ[˛Q> H´${oS>Q> Zht Xr Om`{Jr & BgH${ H$˛N> A[dmX ^r oXE JE h¢ oOZH$r MMm© h_ A] AmJ{ H$a|J{ b{oH$Z gm_m›` Í$[ g{ Am[ `h _mZ H$a Mb| H$r _m{Q>a H$ma, _m{Q>a gmBoH$b, ÒH$yQ>a BÀ`moX _m{Q>a dmhZ Om{ Ï`o∫$`m| H${ [oadhZ H${ H$m_ AmV{ h¢ CZH$r H´${oS>Q> Zht o_bVr h° & `oX Am[ A[Z{ o]OZ{g _| C[`m{J H${ obE H$ma, ÒH$yQ>a, _m{Q>a gmBoH$b IarXr h° Am°a Cg [a OrEgQ>r H$m ^˛JVmZ oH$`m h° Vm{ ^r CgH$m BZ[˛Q> H´${oS>Q> Zht o_b{Jm & BgH${ gmW hr Cg [a hm{Z{ dmbr god©g, _aÂ_V Am°a ]r_m [a bJZ{ dmb{ OrEgQ>r H$r BZ[˛Q> H´${oS>Q> ^r Zht o_b{Jr & A] Am[H$m gdmb hm{Jm H$r ∑`m| Zht o_b{Jr ? Vm{ BgH$m H$m{B© VmoH$©H$ Odm] Zht h° & O] Eg{Q> o]OZ{g _| C[`m{J H${ obE IarXr JB© h° Am°a Cg_| C[`m{J hm{ ahr h° Vm{ o\$a OrEgQ>r H$mZyZ H${ VhV g^r eV{™ [yar hm{Z{ [a CgH$r H´${oS>Q> o_bZr MmohE & hm± Am[H$m H$hZm o]bH$˛b ghr h° ∑`m|oH$ _mZ broO`{ oH$ BZ_| g{ H$˛N> o]OZ{g H${ gmW-gmW Ï`o∫$JV `m A›` C[`m{J _| ^r AmVr h° Vm{ o\$a CgH${ obE AmZ˛[moVH$ BZ[˛Q> H´${oS>Q> H$m ‡mdYmZ h° Am°a dhr BZ dmhZm| [a ^r bmJy hm{Zm MmohE b{oH$Z E{gm h° Zht & AmZ˛[moVH$ BZ[˛Q> H´${oS>Q> H${ ‡mdYmZ OrEgQ>r H$mZyZ H$r Ymam 17(1) Am°a 17(2) _| h° b{oH$Z EH$ Ymam 17(5) h° Om{ oH$ BZ dmhZm| [a BZ[˛Q> H´${oS>Q> H$m{ [yar Vah g{ ‡oV]ßoYV H$a X{Vr h° & ‹`mZ aI| oH$ `h ‡oV]›Y H${db `mÃr dmhZm| [a hr h° & _mb dmhH$ dmhZ BgH${ A[dmX h°ß AWm©V `oX Am[ _mb H${ [oadhZ H${ obE dmhZ IarXV{ h¢ Vm{ o\$a `h ‡oV]›Y bmJy Zht hm{Jm Am°a Am[ BZ[˛Q> H´${oS>Q> b{ gH$|J{ & Am[ `mÃr dmhZ IarXV{ h¢ Vm{ CZ[a BZ[˛Q> H´${oS>Q> Zht o_b{Jr `h Vm{ h_Z{ D$[a X{I ob`m h° b{oH$Z AmB`{ BgH${ A[dmX X{I| H$r H$] Am[H$m{ H´${oS>Q> o_b OmEJr ï1.Cg `mÃr dmhZ H$r `mÃr j_Vm S≠mB©da H$m{ o_bmV{ h˛E 13 g{ AoYH$ hm{Zr MmohE AWm©V 14 `m Cgg{ AoYH$ j_Vm dmb{ `mÃr dmhZ H$r BZ[˛Q> H´${oS>Q> o_b Om`{Jr& 2.`oX Bg `mÃr dmhZ AWm©V _m{Q>a H$ma, ÒH$yQ>a, _m{Q>agmBoH$b B›À`mXr H$r H´${oS>Q> V]

hr o_b{Jr O]oH$ S>rba BZH${ IarXZ{-]{MZ{ H${ o]OZ{g _| bJm h° &

3.`oX S>rba `moÃ`m| H$m{ bmZ{-b{ OmZ{ H${ o]OZ{g _| bJm h° &

4.`oX S>rba BZ dmhZm| H$m{ MbmZm ogImZ{ H${ Ï`dgm` _| bJm h° & Bg Vah g{ Am[H$m{ g_P Am J`m hm{Jm H$r gm_m›`V`m `mÃr dmhZ H${ IarX, ]r_m, god©g Am°a _aÂ_V [a IM© oH$`{ JE Am°a M˛H$mE h˛E OrEgQ>r H$r H´${oS>Q> Zht o_bVr h° & Bgr Vah H$m ‡oV]›Y OhmO Am°a hdmB© OhmO H$r IarX, ]r_m, god©g Am°a _aÂ_V [a BZ[˛Q> H´${oS>Q> Zht o_bVr h° & BZ [a ^r A[dmX oZÂZ ‡H$ma g{ h°ß :-

1.OhmO Am°a hdmB© OhmO H$r IarX, ]r_m, god©g Am°a _aÂ_V H$r H´${oS>Q> V] hr o_b{Jr O] oH$ S>rba BZH${ IarXZ{-]{MZ{ H${ o]OZ{g _| bJm h° &

2.OhmO Am°a hdmB© OhmO H$r IarX, ]r_m, god©g Am°a _aÂ_V H$r H´${oS>Q> V] hr o_b{Jr `oX S>rba `moÃ`m| H$m{ bmZ{-b{ OmZ{ H${ o]OZ{g _| bJm h° &

3.OhmO Am°a hdmB© OhmO H$r IarX, ]r_m, god©g Am°a _aÂ_V H$r H´${oS>Q> V] hr o_b{Jr `oX S>rba BZ dmhZm| H$m{ MbmZm ogImZ{ H${ Ï`dgm` _| bJm h° & (b )oZÂZoboIV _mb Am°a g{dmAm| H$r IarX [a oXE JE OrEgQ>r H$r BZ[˛Q> H´${oS>Q> Zht o_bVr h° :-

H´$. Name of Service / Goods qhXr AZ˛dmX

1. Food and Bevrages

ImZm Am°a [{` [XmW©

2. Outdeoor catering ]mh≤` ImZ [mZ H$r g{dm 3. Beauty Treatment gm°›X`© C[Mma 4. Health Services ÒdmÒW g{dmEß

5. Cosmetics and Plastic Surgery ‡gmYZ Am°a flbmoÒQ>H$ eÎ` oMoH$Àgm Service

6. Leasing Hiring and of Motor _m{Q>a dmhZ, OhmO Am°a hdmB© OhmO H$r Vehicles, Vessels and Aircrafts- brqOJ Am°a oH$amE [a b{Zm - oOZH${ ]ma{ Where ITC is restricted as _| D$[a ]Vm`m J`m h° oH$ CZ[a ITC mentioned above with Zht o_b{Jr Am°a oOgH${ A[dmX ^r D$[a exception there of. ]Vm`{ JE h° &

Statutes, Rules & Notifications

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

7. Life Insurance and Health OrdZ Edß ÒdmÒW ]r_m Insurance

`{ gmV g{dmEß h° oOZH${ D$[a M˛H$mE OrEgQ>r H$r H´${oS>Q> Zht o_bVr h° & BZH$m Zm_ h_Z{ qhXr Am°a AßJ´{Or Xm{Zm| _| oXE h¢ VmoH$ Am[H$m{ g_PZ{ _| AmgmZr ah{ & `hm± ‹`mZ aI| oH$ _m{Q>a dmhZ, OhmO Am°a hdmB© OhmO H$r brqOJ Am°a oH$amE [a b{Z{ H$r g{dm [a BZ[˛Q> H´${oS>Q> C›hrß dmhZ H$r ÈH${Jr Om{ Cg l{Ur _| oOZH$r IarX Am°a _aÂ_V ]r_m BÀ`moX [a BZ[˛Q> H´${oS>Q> Zht o_bVr h° Am°a `h g] h_Z{ [hb{ g_Pm oX`m h° & A] `{ X{oI`{ oH$ BZ g{dmAm| [a BZ[˛Q> H´${oS>Q> H$] o_b gH$Vr h° Vm{ o\$a Am[ AJb{ [{a{J´m\$ H$m{ EH$ ]ma T>ßJ g{ [∂T b| Am°a g_P b| ñ BZ g{dmAm| `m BZ _mb [a Om{ H$r D$[a ]Vm`{ JE h¢ Am°a oOZ [a BZ[˛Q> H´${oS>Q> Zht o_bVr h° CZH$r IarX [a BZ[˛Q> H´${oS>Q> V] o_b{Jr O]oH$ oOg l{Ur _| Bg _mb `m god©g H$r BZ[˛Q> gflbmB© h° Cgr l{Ur H$r AmCQ>[˛Q> gflbmB© _| `h _mb `m g{dm H$m_ Am`{ Am°a `oX E{gm h° Vm{ Am[H$m{ BgH$r BZ[˛Q> H´${oS>Q> o_b Om`Jr & BgH${ Abmdm `h `oX oH$gr o_∑ÒS> gflbmB© `m H$Â[m{oOQ> gflbmB© H$m [mQ>© h° V] ^r BZ[˛Q> H´${oS>Q> o_b Om`{Jr & o_∑ÒS> Am°a H$Â[m{oOQ> gflbmB© dh hm{Vr h° O] EH$ g{ AoYH$ _mb `m g{dm H$m{ EH$ hr gflbmB© H${ AYrZ EH$ hr _yÎ` [a ]{Mm OmVm h° & o_∑ÒS> Am°a H$Â[m{oOQ> gflbmB© [a BgH$m{ [yam g_PZm EH$ AbJ odf` h° b{oH$Z Am[ `h g_P b| oH$ D$[a obI{ _mb `m g{dm H$m{, oOZH$r BZ[˛Q> H´${oS>Q> Zhr o_bVr h°, H$m{ `oX Cgr l{Ur _| ]{Mm OmE `m d{ _mb `m g{dmE± oH$gr H$ß[m{oOQ> `m o_∑ÒS> gflbmB© H$m ^mJ h° Vm{ o\$a `h BZ[˛Q> H´${oS>Q> o_b Om`{Jr& (c )oH$gr ^r ∑b], h{ÎW ∑b] `m o\$Q>Z{g g|Q>a H$r _{Â]aoe[ H$r \$rg [a M˛H$mE JE OrEgQ>r H$r BZ[˛Q> H´${oS>Q> Zhr o_b{Jr & `oX Am[Z{ oH$gr ∑b], h{ÎW ∑b] `m o\$Q>Z{g g|Q>a H$r _{Â]aoe[ br h° `m Am[H${ o]OZ{g _| H$m_ H$a ah{ oH$gr H$_©Mmar H$m{ Am[Z{ BgH$r _{Â]aoe[ oXbmB© Vm{ ^r BZg{ H´${oS>Q> Am[H$m{ Zht o_b{Jr & (d )N>˛≈r `m A[Z{ Ka OmZ{ H${ obE H$_©Mmoa`m| H$m{ oX`m OmZ{ dmbm `mÃm bm^ `m `mÃm N>yQ> [a oH$`{ JE IM} [a oH$`{ ^˛JVmZ H$r OrEgQ>r H$r BZ[˛Q> Zht o_b{Jr & oH$gr H$mZyZ H${ VhV A[Z{ H$_©Mmoa`m| H$m{ `mÃm bm^ `m `mÃm N>yQ> H$m{ C[b„Y H$aZm OÈar hm{ Vm{ o\$a BZH$r BZ[˛Q> H´${oS>Q> [a H$m{B© ‡oV]›Y Zhr ah{Jm & ( e )ÒWm`r gÂ[oŒm (flbmßQ> Edß _erZ H$m{ N>m{∂SV{ h˛E) H${ oZ_m©U _| H$m_ _| br JB© d∑g© H$m∞›Q≠°∑Q> god©g _| bJ{ OrEgQ>r H$r H´${oS>Q> Zht o_b{Jr & b{oH$Z d∑g© H$m∞›Q≠°∑Q> _| bJ{ OrEgQ>r H$r H´${oS>Q> V] o_b Om`{Jr O]oH$ E{gr d∑g© H$m∞›Q≠°∑Q> god©g oH$gr A›` dH$© H$m∞›Q≠°∑Q> god©g

H${ obE BZ[˛Q> H´${oS>Q> H$m H$m_ H$aVr hm{ & AmB`{ X{I| oH$ BgH$m ∑`m AW© h° ? BgH${ obE EH$ CXhmaU g{ A¿N>r Vah g_P Am OmEJm :X and company A[Z{ Ï`m[ma H${ obE EH$ ÒWm`r gÂ[oŒm H$m oZ_m©U oH$`m Am°a CgH${ obE Y and company g{ d∑g© H$m∞›Q≠°∑Q> god©g br h° Am°a Bg d∑g© H$m∞›Q≠°∑Q> god©g [a bJ{ h˛E OrEgQ>r H$r H´${oS>Q> Zht o_b{Jr & b{oH$Z `oX `h d∑g© H$m∞›Q≠°∑Q> god©g flbmßQ> Edß _erZar H${ oZ_m©U h{Vw br JB© h° Vm{ CgH$r BZ[˛Q> H´${oS>Q> o_b Om`{Jr & BgH${ AoVoa∫$ AmB`{ EH$ Am°a CXmhaU X{I| :X and company I˛X EH$ d∑g© H$m∞›Q≠°∑Q> god©g X{V{ h° Am°a BgH${ Xm°amZ C›hm|Z{ Y and company g{ d∑g© H$m∞›Q≠°∑Q> god©g br h° Vm{ C›h| Cg god©g H$r BZ[˛Q> H´${oS>Q> o_b Om`{Jr ∑`m|oH$ `h br JB© d∑g© H$m∞›Q≠°∑Q> god©g EH$ A›` d∑g© H$m∞›Q≠°∑Q> god©g H${ obE BZ[˛Q> god©g h° & (f)ÒWm`r gÂ[oŒm (flbmßQ> Edß _erZar H$m{ N>m{∂SH$a) H${ oZ_m©U _| ‡`˛∫$ gm_J´r H$r IarX [a bJ{ H$a H$r BZ[˛Q> H´${oS>Q> Zht o_bVr h° ^b{ hr `h ÒWm`r gÂ[oŒm Ï`m[ma _| hr H$m_ ∑`m| Zht AmVr hm{ & Bg{ Am[ `m| EH$ CXhmaU g{ g_P b| oH$ `oX Am[ o]qÎS>J _Q>{oa`b IarXV{ h¢ Am°a Cg{ ÒWm`r gÂ[oŒm H${ oZ_m©U _| H$m_ _| b{V{ h¢ Am°a `h ÒWm`r gÂ[oŒm Am[H${ o]OZ{g _| H$m_ AmVr h° V] ^r Am[H$m{ `h H´${oS>Q> Zht o_bVr h° &

`h EH$ A‡mH$•oVH$ Am°a AVmoH$©H$ H$mZyZZ ]ßYZ h° oOgH${ H$maU EH$ BZ[˛Q> Q>°∑g H´${oS>Q> am{H$ br JB© h° Am°a BgH${ [rN>{ H$m{B© VH$© Zht h° ]g `h EH$ H$mZyZ h° Am°a Am[H$m{ BgH$m [mbZ H$aZm h° &

Am[ `hm± EH$ gdmb [yN> gH$V{ h¢ H$r ∑`m o]qÎS>J _Q>{oa`b O°g{ gr_|Q> BÀ`moX H$r IarX H$r BZ[˛Q> H´${oS>Q> H$^r Zht o_b gH$Vr ? BgH$m Odm] `h h° oH$ `oX o]qÎS>J _Q>{oa`b ÒWm`r gÂ[oŒm H${ oZ_m©U H${ obE C[`m{J oH$`m J`m h° Vm{ BgH$r BZ[˛Q> H´${oS>Q> Zht o_b{Jr b{oH$Z `oX BgH$m gm_J´r H$m C[`m{J _aÂ_V BÀ`moX H${ obE oH$`m J`m h° Vm{ o\$a `h BZ[˛Q> H´${oS>Q> Zht ÈH${Jr AWm©V BZ[˛Q> H´${oS>Q> V^r ÈH${Jr O] `h Ï`` [yßOrJV hm{ & Bg{ Bg Vah g_P b| oH$ `oX Bg gm_J´r H${ IM© H$m{ _aÂ_V BÀ`moX H${ Zm_ g{ ‡m∞o\$Q> EßS> bm{g AH$mCßQ> _| S>{o]Q> oH$`m J`m h° Vm{ CgH$r BZ[˛Q> H´${oS>Q> o_b OmEJr & Bg ‡m∞o\$Q> EßS> bm{g _| S>{o]Q> oH$`{ JE IM© H$m{ h_ oZÂZ Zm_m| g{ OmZ gH$V{ h¢ Om{ oH$ Bg g{∑eZ _| ]Vm`m J`m h° :-

b{I ï BZ[wQ> Q°>∑g H´{$oS>Q> - EH$ A‹``Z

Reconstruction Renovation Addition Alteration

BZ h{S>≤g _| `oX IM© oH$`m OmVm h° Am°a Bg{ ‡m∞o\$Q> EßS> bm∞g AH$mCßQ> _| IM© H${ Í$[ _| S>{o]Q> oH$`m J`m Vm{ o\$a o]qÎS>J _Q>{oa`b H$r IarX _| emo_b BZ[˛Q> H´${oS>Q> o_b Om`{Jr & `h ^r ‹`mZ X| oH$ `oX Bg IM© H$m{ ^r ÒWm`r gÂ[oŒm _| Om{∂S H$a ]°b|g erQ> _| b{ ob`m J`m h° V] o\$a BgH$r BZ[˛Q> H´${oS>Q> Zht o_b{Jr & (g)H$Â[m{OreZ S>rbg© g{ IarX{ JE _mb `m g{dm [a M˛H$mE JE H$a H$r BZ[˛Q> H´${oS>Q> Zht o_bVr h° & d°g{ ^r Am[ ‹`mZ X| oH$ Ymam 10 H${ VhV AmZ{ dmb{ H$Â[m{OreZ S>rbg© A[Z{ gflbmB© o]b _| H$a bJm hr Zht gH$V{ BgobE BgH$r BZ[˛Q> H´${oS>Q> d°g{ ^r Zht o_b gH$Vr h° Am°a o\$a Ymam 17 _| ^r Bg BZ[˛Q> H$m{ ‡oV]ßoYV H$a oX`m J`m h° & (h)EH$ AoZdmgr H$a`m{Ω` S>rba ¤mam IarXr `m ‡mflV H$r JB© g{dmEß [a bJZ{ dmb{ OrEgQ>r H$r H´${oS>Q> Zht o_b{Jr b{oH$Z AoZdmgr H$a`m{Ω` S>rba H$m{B© _mb BÂ[m{Q>© H$aVm h° Vm{ Cg [a bJ{ OrEgQ>r H$r H´${oS>Q> o_b Om`{Jr &

(i)oZOr C[`m{J _| H$m_ _| obE JE _mb `m g{dm [a bJZ{ dmb{ OrEgQ>r H$r BZ[˛Q> H´${oS>Q> Zhr o_b{Jr & (j )oZÂZoboIV oÒWoV`m| _| BZ[˛Q> H´${oS>Q> Zht o_b{Jr :-

(i)_mb Im{ J`m hm{

(ii)Mm{ar hm{ J`m hm{

(iii)Q>yQ> J`m `m ZÔ hm{ J`m hm{

(iv)]≈{ ImV{ (written off) H$a oX`m J`m hm{

(v)oJ‚Q> X{ oX`m hm{

(vi)_˛‚V g¢[b _| oX`m hm{ &

O] H$m{B© S>rba oH$gr dÒV˛ H$m{ IarXVm h° V] Cg{ _mby_ Zht hm{Vm h° oH$ dh Cg dÒV˛ H$m{ oJ‚Q> X{Z{ H${ H$m_ _| b{Jm `m dh dÒV˛ Im{ OmEJr BgobE O] dh IarXVm h° V] Vm{ CgH$r H´${oS>Q> b{ b{Vm h° b{oH$Z O] E{gr H$m{B© KQ>Zm hm{ OmVr h° O°g{ _mb Im{ OmVm h°, ZÔ hm{ OmVm h° `m oJ‚Q> _| X{ oX`m OmVm h° Vm{ o\$a Om{ BZ[˛Q> H´${oS>Q> Cg gÂ]›Y _| br

JB© h° Cg{ oadg© H$aZr hm{Vr h° & (k )Q>°∑g oOgH$m ^˛JVmZ Bg H$mZyZ H$r Ymam 74, 129 AWdm 130 H${ VhV oH$`m J`m hm{ & oOg Q>°∑g H$m ^˛JVmZ H$a Mm{ar H${ gÂ]›Y _| BZ YmamAm| _| oH$`m OmVm h° Om{ oH$ \´$m∞S>, OmZ]yPH$a oH$`{ JE o_œ`m dMZ `m Vœ`m| H$m{ oN>[mE JE _m_bm| _| oH$`m OmVm h° CgH$r BZ[˛Q> H´${oS>Q> Zht o_bVr h° & BZ[˛Q> H´${oS>Q> H${ gÂ]›Y _| odo^fi Í$Îg ^r h° oO›h| `hm± H´$_dma oX`m Om ahm h°:-

Rule No. Subject

36Documentary requirement and conditions of claiming ITC 37Resveral of Input tax credit in case of Non Payment of Consideration 38Claim of credit by a Banking Company or a Financial Institution. 39Procedure for Distribution of ITC by ISD 40Manner of claiming Credit in special circumstances 41Transfer of Credit on Sale, merger , amalgamation, Lease or trasnfer of a busienss 41ATransfer of Credit on obtaining seperate Registration for multiple places of business within a state or UT 42Manner of Determination of ITC in respect of inputs or input services and reversal thereof 43Manner of Determination of ITC in respect of capital goods and reversal thereof in certian cases 44.Manner of reversal of credit under special circumstances. 44A. Manner of reversal of credit of additional duty of customs in respect of Gold Dore Bar 45Conditions and restrictions in resepct of inputs and capital goods sent to the job worker.

2023) 19

Statutes, Rules & Notifications

BZ[˛Q> Q>°∑g H´${oS>Q> OrEgQ>r _| oOVZm oddmXmÒ[X _m_bm h° CVZm hr A‹``Z H$r —oÔ> g{ ÈoM[yU© ^r h° & Bg A‹``Z H$m `h [hbm ^mJ h° &

b{I ï AmoIa ∑`m| g_Ò`m ]ZVm Om ahm h° OrEgQ>r AmagrE_ (2)

BgH${ AJb{ ^mJ _| BZ[˛Q> H´${oS>Q> g{ O˛∂S{ A›` odf`m| H$m A‹``Z H$a|J{ & BgH${ obE Am[ BßVOma H$a| & erK´ hr h_ BgH$m Xygam ^mJ Omar H$a|J{ & ❑ AmoIa ∑`m| g_Ò`m ]ZVm Om ahm h° OrEgQ>r AmagrE_ - EH$ g˛Pmd ñ grE. g˛Yra hmbmIßS>r ^maV _| OrEgQ>r bm`m J`m Wm EH$ g˛odYmOZH$ Am°a gab A‡À`j H$a H$mZyZ H$aXmVmAm| H$m{ g˛b^ C[b„Y H$admZ{ H${ obE b{oH$Z ‡maÂ^ g{ hr Bg H$mZyZ _| H$˛N> E{g{ ‡mdYmZ bm`{ JE W{ oOZH${ ]ma{ _| ode{fkm| Z{ ‡maÂ^ _| hr AmJmh H$a oX`m Wm oH$ `{ ‡mdYmZ OrEgQ>r H$m{ gab H$mZyZ Vm{ ]ZZ{ Zht X|J{ ]oÎH$ Bg{ H$aXmVmAm| H${ obE ^mar _˛gr]V ^r I∂Sr H$a|J{ & oadg© MmO© _{H${oZ¡_ oOg{ Am_ Vm°a [a RCM H${ Zm_ g{ OmZm OmVm h° `h ^r EH$ E{gm hr ‡mdYmZ h° Om{ ‡maÂ^ g{ hr oddmXm| H$m odf` ahm Am°a Bgrob`{ [hb{ O] `h Ï`m[H$ Í$[ g{ bmJy oH$`m J`m Wm Cg{ H$˛N> hr _mh ]mX BgH$m ]h˛V ]∂Sm ohÒgm dmo[g b{ ob`m J`m Wm b{oH$Z BgH$m Om{ ohÒgm ]M J`m Wm dh ^r A[Z{ Am[ _| H$m{B© VmoH$©H$ `m Ï`dhmoaH$ ‡mdYmZ Zht Wm Am°a H$B© S>rbg© H${ obE [a{emZr H$m g]] ]ZVm Om ahm h° & X{oI`{ g_Ò`m ∑`m h° oH$ OrEgQ>r _˛ª` Í$[ g{ EH$ odH´${Vm `m gflbmB© H$aZ{ dmb{ ¤mam ^˛JVmZ H$aZ{ dmbm H$a h° & _mb `m g{dm ‡mflV H$aZ{ dmbm Bg H$a H$m ^˛JVmZ H$a{ `h EH$ A[dmX h° Am°a oH$gr ZE H$a _| Bg Vah H${ A[dmXm| H$m [mbZ H$aZ{ _| JbVr hm{Zm `m ^yb hm{Zm H$m{B© ode{f ]mV Zht h° Am°a oadg© MmO© _{H${oZ¡_ H$m{ b{H$a ^r H$B© S>rbg© g{ Bg Vah H$r ^yb| h˛B© h°ß & AmB`{ X{I| oH$ AoYH$mße oadg© MmO© _{H${oZ¡_ H${ ‡mdYmZm| _| hm{Vm ∑`m h° ? oOZ g{dmAm| Am°a _mb H${ obE oadg© MmO© _{H${oZ¡_ H${ VhV H$a H${ ^˛JVmZ H$m{ AoYgyoMV oH$`m J`m h° CZ_| _mb `m g{dm ‡mflV H$aZ{ dmbm oadg© MmO© _{H${oZ¡_ H${ VhV H$a H$m ^˛JVmZ H$aVm h° Am°a BgH${ ^˛JVmZ H${ ]mX CgH$r BZ[˛Q> H´${oS>Q> b{ b{Vm h° Am°a Bg ‡H$ma g{ Bg ‡H$ma H${ oadg© MmO© _{H${oZ¡_ H${ VhV ^˛JVmZ oH$`{ OmZ{ dmb{ H$a H$m H$m{B© odŒmr` ‡^md Zht hm{Vm h° & AmB`{ Bg{ EH$ CXhmaU H${ Ooa`{ g_PZ{ H$m ‡`mg H$a| :X and Company EH$ o_Zab H$m Ï`dgm`r h° Am°a EH$ _mBßg CZH${ [mg h° & Bg

H$ß[Zr Z{ _mM© 22 _| 10 bmI Í$[`{ H$r o]H´$r H$r h° Am°a Cg [a 5 ‡oVeV H$r Xa g{ 50 hOma Í$[`{ H$a ]ZVm h° & Bgr _mh _| X and Company Z{ am¡` gaH$ma H$m{ am∞`ÎQ>r H${ Í$[ _| 2 bmI Í$[`{ H$m ^˛JVmZ oH$`m oOg [a Cg{ oadg© MmO© _{H${oZ¡_ H${ VhV 18 ‡oVeV H$r Xa g{ H$˛b 36 hOma È[`{ H$m ^˛JVmZ H$aZm Wm Am°a `oX dh Bg H$a H$m ^˛JVmZ H$aVm Vm{ o\$a Cgr _mh _| CgH$m{ 36 hOma Í$[`{ H$r BZ[˛Q> H´${oS>Q> o_b OmVr Am°a Bg{ 50 hOma Í$[`{ H$m H$a Bg Vah M˛H$mZm hm{Vm :-

1.oadg© MmO© _{H${oZ¡_ H${ VhV 36000.00 Í$[`{ (oadg© MmO© H$m ^˛JVmZ h_{em am{H$∂S _| H$aZm hm{Vm h°)

2.e{f H$a 14000.00 Í$[`{ H$m am{H$∂S ^˛JVmZ & Bg ‡H$ma g{ X and Company ¤mam H$˛b am{H$∂S ^˛JVmZ 50000.00 oH$`m J`m h° & AmB`{ A] h_ `{ X{I| oH$ X and Company Z{ oadg© MmO© _{H${oZ¡_ H${ VhV H$a H$m ^˛JVmZ Zht oH$`m V] dh H$a H$m ^˛JVmZ oH$g Vah g{ H$a{Jm & `oX X and Company Z{ oadg© MmO© _{H${oZ¡_ H${ VhV 36000.00 Í$[`{ H$m ^˛JVmZ Zhr oH$`m h° Vm{ o\$a Cg{ BgH$r BZ[˛Q> H´${oS>Q> ^r Zht o_b{Jr Am°a `oX BZ[˛Q> H´${oS>Q> Zht o_b{Jr Vm{ Cg{ 50000.00 Í$[`{ H$m ^˛JVmZ H$aZm hm{Jm & Xm{Zm| hr [oaoÒWoV`m| _| X and Company Z{ 50000.00 Í$[`{ H$m ^˛JVmZ oH$`m h° Am°a gaH$ma H$m{ ^r Bg [oaoÒWoV _| 50000.00 Í$[`{ H$a o_bm hr h° Am°a Bg Vah g{ `h oadg© MmO© _{H${oZ¡_ H$m H$a o]Zm odŒmr` ‡^md H$m H$a hm{Vm Am°a AoYH$mße hmbmV _| BgH$m gaH$ma H${ amOÒd [a H$m{B© ‡^md Zht [∂SVm h° & AJa `h oadg© MmO© _{H${oZ¡_ H$a o]Zm odŒmr` ‡^md Zht h° Am°a gaH$ma H$m{ ^r [yam H$a o_b ahm h° Vm{ o\$a Bg ‡mdYmZ H$m{ [yam Zht H$aZ{ [a Bg ^yb H$m{ _m\$ H$a oX`m OmZm MmohE & BgH$m grYm gm oZ`_ hm{Zm MmohE :oadg© MmO© _{H${oZ¡_ H$a H$m ^˛JVmZ oH$`m h° Vm{ CgH$m BZ[˛Q> H´${oS>Q> o_b Om`Jm Am°a `oX BgH$m ^˛JVmZ Zht oH$`m h° Vm{ o\$a BgH$r BZ[˛Q> H´${oS>Q> Zht o_b{Jr Vm{ o\$a BgH${ obE Ohmß BgH$r BZ[˛Q> H´${oS>Q> o_bZr h° dhmß Bg ‡mdYmZ H$m [mbZ Zht hm{ Vm{ odŒmr` Í$[ g{ gaH$ma H$m{ H$m{B© \$H$© Zht [∂SVm h° Vm{ o\$a BgH${ H$m{B© od[arV ‡^md H$aXmVm [a Zht hm{Zm MmohE & `hm± Am[ ‹`mZ aI| oH$ "∑`m hm{Zm MmohE' oH$gr ^r EH$ H$mZyZ H$m VmoH$©H$ [j hm{Vm

2023) 21 Statutes, Rules & Notifications

b{I ï AmoIa ∑`m| g_Ò`m ]ZVm Om ahm h° OrEgQ>r AmagrE_

h° b{oH$Z OrEgQ>r _| H$B© OJh Am°a ode{f Vm°a [a oadg© MmO© _{H${oZ¡_ _| VH$© H$m H$m{B© ]h˛V AoYH$ ÒWmZ Zht h° Vm{ AmB`{ Bg ^yb H$m Imo_`mOm X and Company H$m{ ∑`m ^˛JVZm hm{Jm :X and Company Z{ oadg© MmO© _{H${oZ¡_ H${ H$a H$m ^˛JVmZ Zht oH$`m h° Am°a `h aH$_ 36000.00 Í$[`{ Wr Am°a Bg g_` X and Company H$m{ 36000.00 È[`m O_m H$admZ{ H$m AmX{e oX`m OmVm h° Vm{ o\$a Bg g_` Cg{ 36000.00 È[`m O_m H$admZm [∂S{>Jm Am°a Cg [a „`mO ^r ^aZm hm{Jm & MobE `hm± VH$ ^r R>rH$ hm{ gH$Vm h° b{oH$Z g]g{ ]∂Sr _˛gr]V `h h° oH$ A] CgH$r BZ[˛Q> H´${oS>Q> ^r Zht o_b{Jr ∑`m|oH$ _mM© 22 H$m{ g_mflV df© H$r BZ[˛Q> H´${oS>Q> b{Z{ H$m AßoV_ g_` 30 ZdÂ]a H$m{ g_mflV hm{ J`m h° & `hm± ‹`mZ g{ X{oI`{ oH$ odŒmr` Í$[ g{ X and Company Z{ H$m{B© ]h˛V ]∂Sm `m N>m{Q>m ^r A[amY Zhr oH$`m h° CgZ{ oH$`m og\$© BVZm hr h° oH$ Om{ H$a Cg{ oadg© MmO© _{H${oZ¡_ H$a gohV H$a O_m H$aZm Wm dm{ ^r CgZ{ B©_mZXmar g{ Am°a g_` [a O_m H$am`m ^r h° b{oH$Z Bg{ A[Zm oaQ>Z© ^aV{ g_` oadg© MmO© _{H${oZ¡_ H${ VhV Zht oXIm`m Wm oOg{ Am[ EH$ VH$ZrH$r JbVr `m ^yb H$h gH$V{ h¢ & b{oH$Z og\$© Bg JbVr H${ H$maU Cg{ `h oadg© MmO© _{H${oZ¡_ H${ VhV ]ZZ{ dmbm H$a A^r O_m H$adm`m OmE Am°a oOg Vah g{ oadg© MmO© _{H${oZ¡_ _| O_m H$a H$r BZ[˛Q> H´${oS>Q> o_bZr Wr dh ^r Zht Xr OmE & Bg Vah g{ `h „`mO gohV oX`m OmZ{ dmbm dh XßS> hm{Vm Om{ oH$ X and Company H${ ¤mam H$r JB© EH$ VH$ZrH$r ^yb H${ H$maU Wm Am°a OrEgQ>r H$mZyZ H$r `hr gªVr Bg H$mZyZ H$m{ AÏ`dhmoaH$ ]ZmVr h° & `oX Bg Vah H$r ^yb `m JbVr 2017 g{ h˛B© h° Am°a A^r VH$ ^r Mb ahr h° Vm{ o\$a Am[ gm{M broO`{ S>rbg© H${ obE Bg Z˛H$gmZ H$r ∑`m gr_m hm{Jr ! `h Vm{ EH$ CXmhaU h_Z{ _mBqZJ am∞`ÎQ>r H$m oX`m h° Bgr Vah H$r JboV`mß `m ^yb| Q≠mßg[m{Q>© IM©, H$[mg H$r IarX Edß A›` _mb AWdm g{dmAm| oOZ [a oadg© MmO© _{H${oZ¡_ H${ VhV H$a bmJy h° CZH${ gÂ]›Y _| ^r h˛B© h° Am°a CZH${ [oaUm_ ^r Bgr Vah g{ h° & A] gaH$ma H$m{ ∑`m H$aZm Mmoh`{ ? Bg Vah H${ H$aXmVmAm| H$m{ amhV X{Z{ H${ obE A] ∑`m hm{Zm MmohE ? `oX H$aXmVm Z{ A[Zm H$a [yar Vah g{ M˛H$m oX`m h° Am°a H${db oadg© MmO© _{H${oZ¡_ H${ VhV H$a H$m{ Zht oXIm`m h° Vm{ E{g{ _| [ya{ H$a H$r dgybr „`mO gohV H$aZ{ Am°a o\$a CgH$r BZ[˛Q> H´${oS>Q> ^r am{H$ b{Z{ g{ E{g{ S>rbg© [a EH$ AZmdÌ`H$ ]m{P [∂S{>Jm Om{ EH$ VH$ZrH$r JbVr `m ^yb H$m{ X{IV{ h˛E EH$ ]h˛V hr AÏ`dhmoaH$ XßS> h° &

(Vol. 70

dmÒVd _| oadg© MmO© _{H${oZ¡_ H${ VhV o_bZ{ dmbm H$a gaH$ma H$m amOÒd V] hm{ gH$Vm h° O] oH$ S>rba EH$ E{gr g{dm Am°a _mb IarXVm h° Am°a Bg{ EH$ E{gr _mb `m g{dm H$m{ ]ZmZ{ `m gflbmB© H$aZ{ H${ obE H$aVm h° Or H$a_˛∫$ h° `oX oadg© MmO© _{H${oZ¡_ H$m ^˛JVmZ H${ ]mX H$a`m{Ω` _mb `m g{dm H$r gflbmB© H$r OmE Vm{ o\$a E{g{ oadg© MmO© _{H${oZ¡_ H${ H$a H$m ‡^md ey›` hm{ OmEJm & Bg g_` H$r g]g{ ]∂Sr OÈaV h° oH$ gaH$ma Bg _˛‘{ [a Jm°a H$a{ Am°a Bg Vah H${ odŒmr` ‡^md aohV oadg© MmO© _{H${oZ¡_ H$a g{ amhV X{ VmoH$ Bg AZmdÌ`H$ ]m{P g{ Ï`m[a OJV ]M gH${ & ❑

(3)

The Problem Of GST RCM And Suggestion

-CA. Sudhir Halakhandi

GST was Introduced in India to make a convenient and simple indirect tax law for the taxpayers, but from the very beginning, some of such provisions were brought in this law, about which experts had warned in the beginning that these provisions will affect the simplification of GST Negatively and these provisions will make this tax as a very complex system of taxation. These provisions will not only make it a Complex system of taxation but these provisions will also create huge trouble for the taxpayers.

The Reverse Charge Mechanism, commonly known as RCM , is one such provision which has been a subject of controversy since its inception and that is why a very big part of it was withdrawn within four months of introduction of GST but the part of it which was still there was also not a logical or practical provision in itself and is becoming a cause of trouble for many dealers now.

See the problem is that GST is primarily a tax to be paid by a seller or a supplier hence it is mainly a Forward charge Tax. If the tax is to be paid by the recipient of goods or services on RCM basis instead of supplier then it is an exception and it is not unusual to follow such exceptions in a new tax Like GST by all the tax payers, and many dealers have made mistake in following this provision of the reverse charge mechanism- RCM. The mistakes have been made by lot of dealers and they failed to pay the RCM wherever it was required to pay as per the provisions of the GST Laws.

Let us see what are the financial effects of the RCM in most of the cases where provisions of reverse charge mechanism as mentioned in the

Statutes, Rules & Notifications

Article : The Problem Of GST RCM And Suggestion

GST Laws is applicable. In respect of services and goods for which payment of tax under reverse charge mechanism has been notified, the recipient of goods or services pays tax under reverse charge mechanism and after payment of the same takes input credit of it and hence the tax paid under such reverse charge mechanism does not have any financial implication in most of the cases.

What is written above let us try to understand it through an example:-

X and Company is a mineral trader and owns a mine. This company has made a sale of Rs. 10 lakhs in March 22 and Rs. 50000.00 tax is payable on it at the rate of 5 percent.

In the same month, X and Company paid Rs 2 lakh as Royalty to the state government, on which he had to pay a total of Rs 36000.00 at the rate of 18 percent under reverse charge mechanism i.e. RCM and if he paid this tax then in the same month, he would have got input credit of Rs.36,000 and would have to pay tax of Rs.50,000 as follows:-

1.Rs 36000.00 under reverse charge mechanism (reverse charge is always to be paid in cash)

2.Cash payment of balance tax Rs.14000.00

In this way the total cash payment made by X and Company is Rs. 50000.00.

Let us now see how X and Company will pay tax if it has not paid tax under RCM.

If X and Company has not paid Rs.36000.00 under reverse charge mechanism, then it will not get its input credit and if input credit is not available then it will have to pay Rs.50000.00 which is his total output tax since No ITC is available.

In both the cases, X and Company has paid Rs.50,000.00 and the Government has also received tax of Rs.50,000.00 in this case, and thus in this situation reverse charge mechanism has no financial implication, and in most of the cases RCM has no financial effect.

If this reverse charge mechanism tax does not have financial effect and the Government is also getting full tax, then this mistake should be forgiven for not fulfilling this provision. There should be a simple rule: -

“

If reverse charge mechanism tax is paid, then its input credit will

be available and if it is not paid then its input credit will not be available, then if this provision is not followed where its input credit is to be available, then the government will lose nothing financially then it should not have any harsh adverse effect on the taxpayer.”

Here you should keep in mind that “what should be” is the logical aspect of any taxation law but there is not much place of logic in many places in this GST Laws and especially in reverse charge mechanism which sometimes termed as illogical tax due to such type of harsh provisions hence X and Company have to bear the brunt of this mistake. Let us see the implications of this mistake.

X and Company has not paid the reverse charge mechanism tax and this amount was Rs.36000.00 and at present i.e. in the Month of December 2022 X and Company is ordered to deposit Rs. 36000.00, then he will have to deposit Rs.36000.00 along with interest on it. Even here it can be ok for him, but the biggest problem is that now he will not even get input credit because the due date to take input credit for the year ending March 2022 was November 30 2022.

You should Observe here carefully that financially X and Company has not committed any big or even small financial crime, what it has done only is that it has deposited the tax which it had to deposit including RCM tax, that too honestly and on due time but it was not shown under reverse charge mechanism while filing the GST return, which you can call a technical mistake but just because of this mistake, Now he has to deposit this tax again under reverse charge mechanism without getting any input credit of the same.

Thus, it is a very harsh penalty with interest which was due to a technical mistake made by X and Company and it is the strictness of the GST law that makes this law impractical and a complex Law.

If this kind of mistake or mistake has happened since 2017, from the inception of GST and is still going on, then you can imagine what will be the extent of this loss or burden for such innocent defaulting dealers!!!!

This is just one example we have given of mining royalty on which RCM is to be paid. Similar mistakes or omissions have been made in respect of transport expenses, purchase of raw cotton and other goods or services on which tax is applicable under reverse charge mechanism and their consequences are also similarly harsh.

Statutes, Rules & Notifications

No. 25/2022-Central Tax dtd. 13-12-2022

How Lawmaker can give Relief to these Innocent Dealers :

If the taxpayer has paid his tax in full but failed to show the required tax under while filing the GST return, then recovery of such tax along with interest and then withholding of input credit will put an unnecessary burden on such dealers. It will be tantamount to be a very harsh penalty and impractical for a technical fault or blunder of an innocent taxpayer.

In fact, the tax received under the reverse charge mechanism can be a source of revenue to the Government when a dealer purchases goods or services which under the reverse charge mechanism and uses it to manufacture or supply goods or services that are exempt from tax.

The need of the hour is that the government should take care of this issue and give relief from this kind of financial effectless RCM tax so that the business world can be saved from this unnecessary burden.

❑

(4)

Notification u/s 37(1) r/w 168 of CGST Act, 2017 amending No. 83/2020-CT dtd. 10-11-2020 extending the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu No. 25/2022-Central Tax

G.S.R. 877(E). New Delhi, Dated 13th December, 2022 - In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020-Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:-

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period November, 2022, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the

districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period.”.

[Published in the Gazette of India dated 13-12-2022]

(5)

❑

Central Goods and Services Tax (Fifth Amendment) Rules, 2022

No. 26/2022-Central Tax

G.S.R. 902(E). New Delhi, Dated 26th December, 2022 - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:1.Short title and commencement.- (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2022. (2)Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,(i)in sub-rule (1), the words and letters, “mobile number, e-mail address,” shall be omitted; (ii)in sub-rule (2), in clause (a), after the words “Direct Taxes”, the words “and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number” shall be inserted;

(iii)in sub-rule (2), clauses (b) and (c) shall be omitted; (iv)for sub-rule (4A), the following sub-rule shall be substituted, namely:“(4A) Every application made under sub-rule (4) by a person, other than a person notified under subsection (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.”;

(v)after sub-rule (4A), the following sub-rule shall be inserted, namely:“(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of sub-rule (4A) shall not apply.”;

(vi)in sub-rule (5), after the words, brackets and figure “sub-rule (4)”, the words, brackets, figure and letter “or sub-rule (4A)”, shall be inserted.

3. In the said rules, in rule 9,(i)in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely: -

“(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or”; (ii)in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: -

“(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or”.

4. In the said rules, in rule 12, in sub-rule (3), after the word, “Where,”, the words, brackets and figure, “on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or”, shall be inserted.

5. In the said rules, in rule 37, in sub-rule (1), with effect from 1st day of October, 2022,(i)after the words, “value of such supply”, the words, “, whether wholly or partly,” shall be inserted;

(ii) after the words, “shall pay”, the words, “or reverse” shall be inserted; (iii) after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not paid to the supplier,” shall be inserted.

6. In the said rules, after rule 37, the following rule shall be inserted, namely:-

“37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.- 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 shall 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:

Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50.

Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.”.

7. In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely:-

“Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient

2023) 29

No. 26/2022-Central Tax dtd. 26-12-2022

Statutes, Rules & Notifications along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.”.

8. In the said rules, in rule 46A, the following proviso shall be inserted, namely,“Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.”;

9. In the said rules, in rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely:“(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.”.

10. In the said rules, in rule 87, in sub-rule (8), the following proviso shall be inserted, namely:“Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal.”.

11. In the said rules, after rule 88B, the following rule shall be inserted, namely:“88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount

(Vol. 70

and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to(a)pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03; or (b)explain the aforesaid difference in tax payable on the common portal, within a period of seven days.

(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that subrule, either,(a)pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common portal; or

(b)furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B, within the period specified in the said sub-rule.

(3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79.”.

12. In the said rules, in rule 89, in sub-rule (2),(i)after clause (k), the following clauses shall be inserted, namely:“(ka) a statement containing the details of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with copy of such invoices, proof of making such payment to the supplier, the copy of agreement or registered agreement or contract, as applicable, entered with the supplier for supply of service, the letter issued by the supplier for cancellation or termination

2023) 31

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

of agreement or contract for supply of service, details of payment received from the supplier against cancellation or termination of such agreement along with proof thereof, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated;

(kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated;”;

(ii)in clause (m), after the proviso, the following proviso shall be inserted, namely:“Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax.”.

13. In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely: -

“(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a selfcertified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date

of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.”.

14. In the said rules, for rule 109, the following rule shall be substituted, namely:“109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.

(2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal under sub-rule (1):

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a selfcertified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.”.

15. In the said rules, after rule 109B, the following rule shall be inserted, namely:-

“109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W:

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

Provided that where the final acknowledgment in FORM GST APL02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub section (1) or sub-section (2) of section 107, as the case may be.”;

16. In the said rules, in rule 138, in sub-rule (14), in the Annexure, in column (2) of the table, against S.No. 5, after the brackets, word and figures “(Chapter 71)”, the words, brackets and figures “excepting Imitation Jewellery (7117)” shall be inserted.

17. In the said rules, in rule 161, for the word, “order”, the words, “intimation or notice” shall be substituted.

18. In the said rules, in FORM GST REG-01,(i)in PART A, in the note, for the words, “Authorised signatory filing the application shall provide his mobile number and email address”, the words, “E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant” shall be substituted; (ii)in the instructions for submission of Application for Registration, paragraph 2 shall be omitted.

19. In the said rules, in FORM GST REG-17, after the words “on merits”, the following shall be inserted, namely: -

“ Kindly refer to the supportive document(s) attached for case specific details.”.

20. In the said rules, for FORM GST REG-19, the following form shall be substituted, namely: -

“FORM GST REG-19 [See rule 22 (3)]

Reference Number Date

To Name

Address GSTIN / UIN Application Reference Number (ARN) Date Order for Cancellation of Registration

This has reference to show cause notice issued dated ----

Whereas no reply to the show cause notice has been submitted; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or

Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or

Whereas no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not appear in person or through an authorised representative; and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or

Whereas no reply to the show cause notice has been submitted, but you/ your authorised representative attended the personal hearing and made a written or verbal submission; and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or

Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______. But, you or your authorised representative did not attend the personal hearing on scheduled or extended date; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

opinion that your registration is liable to be cancelled for following reason(s): or

Whereas reply to the show cause notice has been submitted vide <ARN Number> dated______ and you/ your authorised representative attended the personal hearing, made a written/oral submission during personal hearing;

and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s): i. ii. The effective date of cancellation of your registration is <<DD/MM/ YYYY>>.

2. Kindly refer to the supportive document(s) attached for case specific details.

3. It may be noted that a registered person furnishing return under subsection (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.

4. You are required to furnish all your pending returns.

5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

Place: Date: Signature

<Name of the officer> Designation Jurisdiction”.

21. In the said rules, in FORM GSTR-1,(a)in the box,-

(Vol. 70

(i)for the word, “Year”, the words, “Financial Year” shall be substituted;

(ii) for the word, “Month”, the words, “Tax period” shall be substituted;

(b)for Table 3, the following table shall be substituted, namely:“3.(a)ARN<Auto>

(b)Date of ARN <Auto>”

(c) in Table 4A, for the brackets, letters and words, “(i) attracting reverse charge and (ii) supplies made through e-commerce operator”, the words, brackets and letters, “attracting reverse charge (including supplies made through e-commerce operator attracting TCS)” shall be substituted;

(d)Table 4C and entries relating thereto shall be omitted; (e)In Table 5A, for the figure, letters, words and brackets, “5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)”, the words, brackets, letters, “Outward supplies (including supplies made through e-commerce operator, rate wise)” shall be substituted;

(f)Table 5B and entries relating thereto shall be omitted; (g)for the Table 7, the following table shall be substituted, namely:Rate of tax Total Taxable value

Amount Integrated Central State Tax/ UT Tax Cess 1 2 3 4 5 6

7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]

7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]–Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State)

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

(h)in Table 9,(i)in the heading, for the words and letters “debit notes, credit notes, refund vouchers”, the words, “debit and credit notes” shall be substituted;

(ii) for the words and letter, “Revised details of document or details of original Debit or Credit Notes or refund vouchers”, the words and letter, Revised details of document or details of original Debit or Credit Notes shall be substituted;

(iii)in the sub-heading, in column no. 2 and 3, the word, “Inv.” shall be omitted;

(iv)in the sub-heading, in column no. 5 and 6, for the word, “Invoice”, the word “Document” shall be substituted; (i)in Table 9A, for the words, “If the invoice/Shipping bill details furnished earlier were incorrect”, the words, “ Amendment of invoice/Shipping bill details furnished earlier” shall be substituted;

(j)in Table 9B, the words, “/Refund voucher” shall be omitted;

(k)In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/ Refund voucher [amendments thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]” shall be substituted; (l)in Table 10, for the word, “Month”, the words, “Month/Quarter” shall be substituted;

(m)Table 10A (1) and entries relating thereto shall be omitted; (n)Table 10B (1) and entries relating thereto shall be omitted; (o)in Table 11, in the heading, after the words, “earlier tax period”, the brackets and words, “(Net of refund vouchers, if any)” shall be inserted; (p)in Table 12, in the sub-heading, in column no. 3, the brackets and words, “(Optional if HSN is provided)” shall be omitted; (q)After Table 13 and before Verification, the following tables shall be inserted, namely:“14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]

Nature of supply GSTIN of ecommerce operator

Net value of supplies

Tax amount Integrated tax

Central tax State /UT tax

Cess 1 2 3 4 5 6 7

(a) Supplies on which ecommerce operator is liable to collect tax u/s 52

(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5)

14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]

Nature of supply Original details Revised details Net value of supplies

Tax amount Month / Quarter GSTIN of ecommerce operator

GSTIN of ecommerce operator

Integrated tax

Central tax State / UT tax

Cess

1 2 3 4 5 6 7 8 9

(a) Supplies on which ecommerce operator is liable to collect tax u/s 52

(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5)

No. 26/2022-Central Tax dtd. 26-12-2022

39 Statutes, Rules & Notifications

15.Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report]

Type of supplier Type of recipient GSTIN of supplier

GSTIN of recipient

Document no. Document date

1 2 3 4 5 6

Registered Registered Unregistered Unregistered Registered Unregistered

Rate Value of supplies made

Place of supply Integrated tax Central tax State / UT tax Cess 7 8 9 10 11 12 13

Tax amount

15A (I). Amendment to details of the supplies made through ecommerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients]

Type of supplier Original details Revised details GSTIN of supply

GSTIN of recipient

Doc. no. Doc. date GSTIN of supplier

GSTIN of recipient

Doc. no. Doc. date

1 2 3 4 5 6 7 8 9

Registered Unregistered

Rate Value of supplies made

Place of supply Integrated tax Central tax State / UT tax Cess 10 11 12 13 14 15 16

Tax amount

15A (II). Amendment to details of the supplies made through ecommerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients]

Type of supplier

Original details Revised details Rate Value of supplies made GSTIN of supplier Tax period GSTIN of supplier 1 2 3 4 5 6

Registered Unregistered

Place of supply Integrated tax Central tax State / UT tax Cess 7 8 9 10 11

Tax amount

(r) For the instructions, the following shall be substituted, namely:“A.General Instructions

1.Terms used: a.GSTIN: Goods and Services Tax Identification Number b.UIN: Unique Identity Number c.UQC: Unit Quantity Code d.HSN: Harmonized System of Nomenclature e.POS: Place of Supply (Respective State) f.TCS: Tax collection at source by e-commerce operator g.SEZ: Special Economic Zone h.ECO: E-commerce operator i.DTA: Domestic Tariff Area j.B to B: Supplies from one registered person to another registered person k.B to C: Supplies from registered person to unregistered person

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

2.Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter.

B.Table specific instructionsSr.Table Instructions No. No. 1 2 3

1.4Ai.Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported.

ii. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.

iii. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer.

2.4BSupplies made to registered persons, attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.

3.5Inter-State supplies made to unregistered persons having invoice value more than Rs. 2.50 lakh shall be reported.

4.6AExports with or without IGST shall be reported. Shipping bill details, if applicable, can be provided later through table 9 if such details are not available at the time of filing the statement.

5.6BSupplies made to SEZ units or SEZ developers, with or without IGST, shall be reported.

6.6CDeemed export supplies shall be reported.

7.7Supplies made to unregistered persons other than those reported in table 5 shall be reported. Values shall be net of credit and debit notes.

8.8Supplies having no tax liability (Nil rated, exempted and nonGST supplies) shall be reported. Supplies made through Ecommerce Operator under section 9(5) shall not be included under exempted supplies of supplier.

9.9AAmendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported.

10.9BCredit and debit notes issued during the period shall be reported.

11.9CAmendment of credit and debit notes reported in table 9B shall be reported.

12.10Amendment of unregistered supplies reported in table 7 shall be reported.

13.11(I)A Advances received shall be reported. The values shall be net of refund vouchers, if any.

14.11(I)B Advances adjusted during the period shall be reported.

15.11(II) Amendment to advances received or adjusted shall be reported.

16.12HSN details as per notifications issued by Government from time to time shall be reported.

17.13Details of the documents issued during the period shall be reported.

18.14(a) Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier.

19.14(b) Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier.

20.14A(a) Amendment to supplies reported in table 14(a) in earlier tax period shall be reported.

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

21.14A(b) Amendment to supplies reported in table 14(b) in earlier tax period shall be reported.

22.15(i) ECO shall report details of the supplies made through him/ her on which he/she is liable to pay tax u/s 9(5).

(ii) GSTIN of supplier and recipient, if registered, shall be reported.

(iii) Details of the documents issued by ECO shall be reported, if recipient is registered.

23.15A(I) Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported.

24.15A(II) Amendment to the details reported in table 15 in earlier tax periods in respect of unregistered recipients shall be reported.”.

22. In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, the following statement shall be inserted, namely:“Statement-8 [rule 89(2)(ka)]

Refund Type: Refund for unregistered persons

Sl. No. GSTIN of supplier Document/Invoice Details Type of document No. Date Taxable Value

1 2 3 4 5 6

Tax Paid Details of payment of invoice value to the supplier

Inte grated Tax (I)

Details of payment received against cancellation / termination

Refund Amount Claimed (I+C+S +Cess)

Central Tax (C)

State / UT Tax (S)

Ces s Date Amount Date Amount 7 8 9 10 11 12 13 14 15 ”.

23. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets “rule 108(3)”, the word, figures and brackets “and 109 (2)”, shall be inserted.

24. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:-

“FORM GST APL-01/03 W [See rule 109C]

Application for Withdrawal of Appeal Application

1.GSTIN:

2.Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107)

3.Name and designation of the appellant (in case appeal is filed under sub-section (2) of section 107):

4.Order No.& Date:

5.ARN of the Appeal & Date:

6.Reasons for Withdrawal:

i.Acceptance of order of the adjudicating authority.

ii.Acceptance of order of a Higher Appellate Authority/ Court on similar subject matter

iii. Need to file appeal again after rectification of mistakes/omission in the filed appeal

iv.Amount involved in appeal is less than the monetary limit fixed for Appeal by the Board/Commissioner

v.Any other reason

7.Declaration (applicable in case appeal is filed under sub-section (1) of section 107):

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom.

Place:Signature

Date: Name of Applicant /Applicant Officer

Designation/ Status.”.

No. 26/2022-Central Tax dtd. 26-12-2022

25. In the said rules, after FORM GST DRC-01A, the following form shall be inserted, namely: -

“FORM GST DRC-01B [See rule 88C]

PART-A (System Generated)

Intimation of difference in liability reported in statement of outward supplies and that reported in return

Ref No: Date: GSTIN:

Legal Name:

1.It is noticed that the tax payable by you, in accordance with the statement of outward supplies furnished by you in FORM GSTR-1 or using the invoice furnishing facility, exceeds the amount of tax paid by you in accordance with the return furnished in FORM GSTR-3B for the period<from><to> by an amount of Rs. …………… The details thereof are as follows:

Form Type

Liability declared/ paid (in Rs.)

IGST CGS T SGST / UTGST Cess Total

FORM GSTR-1 / IFF

FORM GSTR-3B

Difference in liability

2.In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in PartB of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days.

3.It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act.

4.This is a system generated notice and does not require signature.

PART-B

Reply by Taxpayer in respect of the intimation of difference in liability

Reference No. of Intimation: Date:

A.I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below:

ARN of FORM GST DRC-03

Paid Under Head

Tax Period IGST CGST SGST / UTGST CESS

AND/OR

B. The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under:

S. No. Brief Reasons for Difference Details (Mandatory)

1 Excess Liability paid in earlier tax periods in FORM GSTR-3B

2 Some transactions of earlier tax period which could not be declared in the FORM GSTR1/IFF of the said tax period but in respect of which tax has already been paid in FORM GSTR-3B of the said tax period and which have now been declared in FORM GSTR-1/IFF of the tax period under consideration

3 FORM GSTR-1/IFF filed with incorrect details and will be amended in next tax period (including typographical errors, wrong tax rates, etc.)

4 Mistake in reporting of advances received and adjusted against invoices

5 Any other reasons

Verification

Statutes, Rules & Notifications

No. 26/2022-Central Tax dtd. 26-12-2022

I _________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory Name: Designation/Status: Place: Date:”.

26. In the said rules, for FORM GST DRC-03, the following form shall be substituted, namely:“FORM GST DRC-03 [See rules 142(2) & 142 (3)]

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A

1. GSTIN 2. Name <Auto> 3. Cause of payment <<drop down>>

3A Shipping bill details of erroneous IGST refund (to be enabled only if the specified category is chosen in drop down menu)

(i) Shipping Bill/ Bill of Export No. & Date: (ii) Amount of IGST paid on export of goods: (iii) Notification No. used for procuring inputs at concessional rate or exemption: (iv) Date of notification: (v) Amount of refund received: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account:

4. Section under which voluntary payment is made << drop down>>

5. Details of show cause notice, if payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, GST RFD-01, others (specify)

6. Financial Year

Reference No./ ARN Date of issue/ filing

7. Details of payment made including interest and penalty, if applicable (Amount in Rs.)

Sr. No. Tax Period Act Place of supply (POS)

Tax / Cess Interest Penalty, if applicable 1 2 3 4 5 6 7

Fee Others Total Ledger utilised (Cash / Credit)

Debit entry no. Date of debit entry 8 9 10 11 12 13

8.Reasons, if any -<<Text box>>

9.Verification-

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory NameDesignation /Status Date ……………..

Note -

Statutes, Rules & Notifications

2023) 49

No. 27/2022-Central Tax dtd. 26-12-2022

1.Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule (10) of rule 96.

2.ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – ‘deposit of erroneous refund of unutilised ITC’.

3.Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.”.

27. In the said rules, in FORM GST DRC-25, –(i)after the words, “Revisional authority/”, the words and letter, “Adjudicating authority or Appellate authority under Insolvency & Bankruptcy Code/” shall be inserted;

(ii) for the words, “before disposal of appeal or revision”, the words, “before disposal of appeal or revision or any other proceedings” shall be substituted;

(iii) after the words, “giving effect of appeal/ revision”, the letters and words, “or any other proceedings” shall be inserted.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017Central Tax, dated the 19th June, 2017, published, vide number G.S.R. 610(E), dated the 19thJune, 2017 and were last amended, vide notification No. 24/2022 -Central Tax, dated the 23rd Nov 2022, vide number G.S.R. 843 (E), dated the 23rd Nov, 2022.

[Published in the Gazette of India dated 26-12-2022] ❑

(6)

Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017

No. 27/2022-Central Tax

G.S.R. 903(E). New Delhi, Dated 26th December, 2022 - In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby specifies that the provisions of sub-

rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat.

[Published in the Gazette of India dated 26-12-2022] ❑

Noti. u/s. 9(1) and 15(5) of CGST Act, 2017 amending No. 1/2017-CT (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023 No. 12/2022-Central Tax (Rate)

G.S.R. 916(E). New Delhi, Dated 30th December, 2022 - In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-

In the said notification,(A)in Schedule I - 2.5%,(i)against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely:“Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)”; (ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely:“Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]”;

(B)in Schedule II – 6%,(i)against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely:-

2023) 51

Statutes, Rules & Notifications

No. 13/2022-Central Tax (Rate) dtd. 30-12-2022

“Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]”;

(ii) against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely:“Mathematical boxes, geometry boxes and colour boxes”;

(C)in Schedule III – 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely:“Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]”.

2. This notification shall come into force with effect from the 1st day of January, 2023.

Note : The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E)., dated the 28th June, 2017 and was last amended by notification No. 06/2022 – Central Tax (Rate), dated the 13th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 550(E), dated the 13th July, 2022.

[Published in the Gazette of India dated 30-12-2022]

❑

Notification u/s. 11(1) of CGST Act, 2017 amending No. 2/ 2017- CT (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023

No. 13/2022-Central Tax (Rate)

G.S.R. 919(E). New Delhi, Dated 30th December, 2022 - In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th

June, 2017, namely:-

In the said notification, in the Schedule,(i)against S. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: -

“Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran]”; (ii) after S. No. 102B and the entries relating thereto, following S. No. and entries shall be inserted, namely: -

(1) (2)(3)

“102C 2302, 2309Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”.

2. This notification shall come into force with effect from the 1st day of January, 2023.

Note : The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E)., dated the 28th June, 2017 and was last amended by notification No. 07/2022-Central Tax (Rate), dated the 13th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 553(E), dated the 13th July, 2022.

[Published in the Gazette of India dated 30-12-2022]

(9)

❑

Notification u/s. 9(3) of CGST Act, 2017 amending notification No. 4/2017- CT (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023 No. 14/2022-Central Tax (Rate)

G.S.R. 922(E). New Delhi, Dated 30th December, 2022 - In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,

2023) 53

Statutes, Rules & Notifications

No. 15/2022-Central Tax (Rate) dtd. 30-12-2022

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely: -

(1) (2) (3) (4) (5) “3A. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90

Following essential oils other than those of citrus fruit namely:(a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (exmentha spicata), Water mint-oil (exmentha aquatic), Horsemint oil (exmentha sylvestries), Bergament oil (exmentha citrate), Mentha arvensis

Any unregistered person

Any registered person”.

2. This notification shall come into force with effect from the 1st day of January, 2023.

Note : The principal notification No. 4/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28thJune, 2017 and was last amended by notification No. 10/2021-Central Tax (Rate) dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 695(E), dated the 30th September, 2021.

[Published in the Gazette of India dated 30-12-2022] ❑

Notification u/s. 9(3) & (4), 11(1) & (3) and 15(5) of CGST Act, 2017 amending notification No. 12/2017-Central Tax (Rate) dtd. 28-6-2017 w.e.f. 1-1-2023 No. 15/2022-Central Tax (Rate)

G.S.R. 926(E). New Delhi, Dated 30th December, 2022 - In exercise of the powers conferred by sub-sections (3) and (4) of section 9,

sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-

In the said notification, (i)against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely:“Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –(i)the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern.”; (ii)S. No. 23A and the entries relating thereto, shall be omitted.

2. This notification shall come into force with effect from the 01st day of January, 2023.

Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and last amended by notification No. 04/2022 - Central Tax (Rate), dated the 13th July, 2022 vide number G.S.R. 544(E), dated the 13th July, 2022.

[Published in the Gazette of India dated 30-12-2022] ❑

2023) 55

Statutes, Rules & Notifications

Circular No. 183/15/2022-GST dtd. 27-12-2022

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 Circular No. 183/15/2022-GST

F. No. CBIC-20001/2/2022 - GST

Government of India, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs, GST Policy Wing New Delhi, Dated the 27th December, 2022

Subject: Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR2A for FY 2017-18 and 2018-19 – reg.

Section 16 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) provides for eligibility and conditions for availing Input Tax Credit (ITC). During the initial period of implementation of GST, during the financial years 2017-18 and 2018-19, in many cases, the suppliers have failed to furnish the correct details of outward supplies in their FORM GSTR-1, which has led to certain deficiencies or discrepancies in FORM GSTR-2A of their recipients. However, the concerned recipients may have availed input tax credit on the said supplies in their returns in FORM GSTR-3B. The discrepancies between the amount of ITC availed by the registered persons in their returns in FORM GSTR-3B and the amount as available in their FORM GSTR-2A are being noticed by the tax officers during proceedings such as scrutiny/ audit/ investigation etc. due to such credit not flowing to FORM GSTR-2A of the said registered persons. Such discrepancies are considered by the tax officers as representing ineligible ITC availed by the registered persons, and are being flagged seeking explanation from the registered persons for such discrepancies and/or for reversal of such ineligible ITC.

2. It is mentioned that FORM GSTR-2A could not be made available to the taxpayers on the common portal during the initial stages of implementation of GST. Further, restrictions regarding availment of ITC by the registered persons upto certain specified limit beyond the ITC available as per FORM GSTR-2A were provided under rule 36(4) of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”) only with effect from 9th October 2019. However, the availability of ITC was subjected to

restrictions and conditions specified in Section 16 of CGST Act from 1st July, 2017 itself. In view of this, various representations have been received from the trade as well as the tax authorities, seeking clarification regarding the manner of dealing with such discrepancies between the amount of ITC availed by the registered persons in their FORM GSTR-3B and the amount as available in their FORM GSTR-2A during FY 2017-18 and FY 201819.

3. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, hereby clarifies as follows:

Scenario (a) : Where the supplier has failed to file FORM GSTR-1 for a tax period but has filed the return in FORM GSTR-3B for said tax period, due to which the supplies made in the said tax period do not get reflected in FORM GSTR-2A of the recipients.

Clarification : In such cases, the difference in ITC claimed by the registered person in his return in FORM GSTR-3B and that available in FORM GSTR2A may be handled by following the procedure provided in para 4 below.

Scenario (b) : Where the supplier has filed FORM GSTR-1 as well as return in FORM GSTR-3B for a tax period, but has failed to report a particular supply in FORM GSTR-1, due to which the said supply does not get reflected in FORM GSTR-2A of the recipient.

Clarification : In such cases, the difference in ITC claimed by the registered person in his return in FORM GSTR-3B and that available in FORM GSTR2A may be handled by following the procedure provided in para 4 below.

Scenario (c) : Where supplies were made to a registered person and invoice is issued as per Rule 46 of CGST Rules containing GSTIN of the recipient, but supplier has wrongly reported the said supply as B2C supply, instead of B2B supply, in his FORM GSTR-1, due to which the said supply does not get reflected in FORM GSTR-2A of the said registered person.

Clarification : In such cases, the difference in ITC claimed by the registered person in his return in FORM GSTR-3B and that available in FORM GSTR2A may be handled by following the procedure provided in para 4 below.

Scenario (d) : Where the supplier has filed FORM GSTR-1 as well as return in FORM GSTR-3B for a tax period, but he has declared the supply with wrong GSTIN of the recipient in FORM GSTR-1.

Statutes, Rules & Notifications

Circular No. 183/15/2022-GST dtd. 27-12-2022

Clarification : In such cases, the difference in ITC claimed by the registered person in his return in FORM GSTR-3B and that available in FORM GSTR2A may be handled by following the procedure provided in para 4 below.

In addition, the proper officer of the actual recipient shall intimate the concerned jurisdictional tax authority of the registered person, whose GSTIN has been mentioned wrongly, that ITC on those transactions is required to be disallowed, if claimed by such recipients in their FORM GSTR-3B. However, allowance of ITC to the actual recipient shall not depend on the completion of the action by the tax authority of such registered person, whose GSTIN has been mentioned wrongly, and such action will be pursued as an independent action.

4. The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not reflecting in his FORM GSTR 2A. He shall then ascertain fulfillment of the following conditions of Section 16 of CGST Act in respect of the input tax credit availed on such invoices by the said registered person:

i)that he is in possession of a tax invoice or debit note issued by the supplier or such other tax paying documents; ii)that he has received the goods or services or both; iii) that he has made payment for the amount towards the value of supply, along with tax payable thereon, to the supplier. Besides, the proper officer shall also check whether any reversal of input tax credit is required to be made in accordance with section 17 or section 18 of CGST Act and also whether the said input tax credit has been availed within the time period specified under sub-section (4) of section 16 of CGST Act.

4.1 In order to verify the condition of clause (c) of sub-section (2) of Section 16 of CGST Act that tax on the said supply has been paid by the supplier, the following action may be taken by the proper officer:

4.1.1 In case, where difference between the ITC claimed in FORM GSTR3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs 5 lakh, the proper officer shall ask the registered person to produce a certificate for the concerned supplier from the Chartered Accountant (CA) or the Cost Accountant

(CMA), certifying that supplies in respect of the said invoices of supplier have actually been made by the supplier to the said registered person and the tax on such supplies has been paid by the said supplier in his return in FORM GSTR 3B. Certificate issued by CA or CMA shall contain UDIN. UDIN of the certificate issued by CAs can be verified from ICAI website https:/ /udin.icai.org/search-udin and that issued by CMAs can be verified from ICMAI website https://eicmai.in/udin/VerifyUDIN.aspx.

4.1.2 In cases, where difference between the ITC claimed in FORM GSTR3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year is upto Rs 5 lakh, the proper officer shall ask the claimant to produce a certificate from the concerned supplier to the effect that said supplies have actually been made by him to the said registered person and the tax on said supplies has been paid by the said supplier in his return in FORM GSTR 3B.

4.2 However, it may be noted that for the period FY 2017-18, as per proviso to section 16(4) of CGST Act, the aforesaid relaxations shall not be applicable to the claim of ITC made in the FORM GSTR-3B return filed after the due date of furnishing return for the month of September, 2018 till the due date of furnishing return for March, 2019, if supplier had not furnished details of the said supply in his FORM GSTR-1 till the due date of furnishing FORM GSTR 1 for the month of March, 2019.

5. It may also be noted that the clarifications given hereunder are case specific and are applicable to the bonafide errors committed in reporting during FY 2017-18 and 2018-19. Further, these guidelines are clarificatory in nature and may be applied as per the actual facts and circumstances of each case and shall not be used in the interpretation of the provisions of law.

6. These instructions will apply only to the ongoing proceedings in scrutiny/ audit/ investigation, etc. for FY 2017-18 and 2018-19 and not to the completed proceedings. However, these instructions will apply in those cases for FY 2017-18 and 2018-19 where any adjudication or appeal proceedings are still pending.

7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. Sanjay Mangal, Principal Commissioner (GST)

(12)

Circular No. 184/16/2022-GST dtd. 27-12-2022

Statutes, Rules & Notifications

Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to subsection (8) of section 12 of the Integrated Goods and Services Tax Act, 2017

Circular No. 184/16/2022-GST

F. No. CBIC-20001/2/2022-GST

Government of India, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs, GST Policy Wing New Delhi, Dated the 27th December, 2022

Subject: Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 – reg.

Attention is invited to sub-section (8) of section 12 of Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as “IGST Act”) which provides for the place of supply of services by way of transportation of goods, including by mail or courier, where location of the supplier as well as the recipient of services is in India. As per clause (a) of the aforesaid subsection, the place of supply of services by way of transportation of goods, including by mail or courier, to a registered person shall be the location of such registered person. However, the proviso to the aforesaid sub-section which was inserted vide the Integrated Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01.02.2019 provides that where the transportation of goods is to a place outside India, the place of supply of the said service shall be the place of destination of such goods. In such cases, as the place of supply of services, as per the proviso to sub-section (8) of section 12 of IGST Act, is the concerned foreign destination and not the State where the recipient is registered under GST, doubts are being raised regarding the availability of input tax credit of the said services to the recipient located in India.

2. In order to clarify this issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues as under:

Issue 1 : In case of supply of services by way of transportation of goods,

including by mail or courier, where the transportation of goods is to a place outside India, and where the supplier and recipient of the said supply of services are located in India, what would be the place of supply of the said services?

Clarification : The place of supply of services by way of transportation of goods, including by mail or courier, where both the supplier and the recipient are located in India, is determined in terms of sub-section (8) of section 12 of the IGST Act which reads as follows:

“(8) The place of supply of services by way of transportation of goods, including by mail or courier to,(a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation:

Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods”

Hence, in case of supply of services by way of transportation of goods, including by mail or courier, where the transportation of goods is to a place outside India, and where the supplier and recipient of the said supply of services are located in India, the place of supply is the concerned foreign destination where the goods are being transported, in accordance with the proviso to the sub-section (8) of section 12 of IGST Act, which was inserted vide the Integrated Goods and Services Tax (Amendment) Act, 2018 w.e.f. 1-2-2019.

Illustration:

X is a person registered under GST in the state of West Bengal who intends to export goods to a person Y located in Singapore. X avails the services for transportation of goods by air to Singapore from an air cargo operator Z, who is also registered under GST in the state of West Bengal.

In this case, the place of supply of the services provided by Z to X is the place of destination of goods i.e., Singapore, in terms of the proviso to sub-section (8) of section 12 of IGST Act.

Issue 2 : In the case given in Sl. No. 1, whether the supply of services will

2023) 61

Statutes, Rules & Notifications

Circular No. 184/16/2022-GST dtd. 27-12-2022

be treated as inter-State supply or intra-State supply?

Clarification : The aforesaid supply of services would be considered as inter-State supply in terms of sub-section (5) of section 7 of the IGST Act since the location of the supplier is in India and the place of supply is outside India. Therefore, integrated tax (IGST) would be chargeable on the said supply of services.

In respect of the illustration given in Sl. No. 1. above, Z would charge IGST from X in terms of sub-section (5) of section 7 of the IGST Act, for supply of services by way of transportation of goods.

Issue 3 : In the case given in Sl. No. 1, whether the recipient of service of transportation of goods would be eligible to avail input tax credit in respect of the said input service of transportation of goods?

Clarification : Section 16 of the CGST Act lays down the eligibility and conditions for taking input tax credit whereas, section 17 of the CGST Act provides for apportionment of credit and blocked credits under circumstances specified therein. The said provisions of law do not restrict availment of input tax credit by the recipient located in India if the place of supply of the said input service is outside India. Thus, the recipient of service of transportation of goods shall be eligible to avail input tax credit in respect of the IGST so charged by the supplier, subject to the fulfilment of other conditions laid down in section 16 and 17 of the CGST Act.

In the illustration given in Sl. No. 1 above, X would be eligible to take input tax credit of IGST in respect of supply of services received by him from Z, subject to the fulfilment of other conditions laid down in section 16 and 17 of the CGST Act.

Issue 4 : In the case mentioned at Sl. No. 1, what state code has to be mentioned by the supplier of the said service of transportation of goods, where the transportation of goods is to a place outside India, while reporting the said supply in FORM GSTR-1?

Clarification : The supplier of service shall report place of supply of such service by selecting State code as ‘96-Foreign Country’ from the list of codes in the drop-down menu available on the portal in FORM GSTR-1

3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

4. Difficulty, if any, in implementation of the above instructions may please

be brought to the notice of the Board. Hindi version would follow. (Sanjay Mangal) Principal Commissioner (GST) ❑

(13)

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

Circular No. 185/17/2022-GST F. No. CBIC-20001/2/2022 - GST

Government of India, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs, GST Policy Wing New Delhi, Dated the 27th December, 2022

Subject: Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation -reg.

Attention is invited to sub-section (2) of section 75 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) which provides that in cases where the appellate authority or appellate tribunal or court concludes that the notice issued by proper officer under sub-section (1) of section 74 is not sustainable for reason that the charges of fraud or any willful-misstatement or suppression of facts to evade tax have not been established against the person to whom such notice was issued (hereinafter called as “noticee”), then the proper officer shall determine the tax payable by the noticee, deeming as if the notice was issued under sub-section (1) of section 73.

2. Doubts have been raised by the field formations seeking clarification regarding the time limit within which the proper officer is required to redetermine the amount of tax payable considering notice to be issued under sub-section (1) of section 73, specially in cases where time limit for issuance of order as per sub-section (10) of section 73 has already been over. Further, doubts have also been expressed regarding the methodology for computation of such amount payable by the noticee, deeming the notice to be issued under sub-section (1) of section 73.

3. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in

Statutes, Rules & Notifications

Circular No. 185/17/2022-GST dtd. 27-12-2022

exercise of its powers conferred by section 168(1) of the CGST Act, hereby clarifies the issues as under:

Issue 1 : In some of the cases where the show cause notice has been issued by the proper officer to a noticee under sub-section (1) of section 74 of CGST Act for demand of tax not paid/ short paid or erroneous refund or input tax credit wrongly availed or utilized, the appellate authority or appellate tribunal or the court concludes that the said notice is not sustainable under sub-section (1) of section 74 of CGST Act for the reason that the charges of fraud or any willful-misstatement or suppression of facts to evade tax have not been established against the noticee and directs the proper officer to redetermine the amount of tax payable by the noticee, deeming the notice to have been issued under sub-section (1) of section 73 of CGST Act, in accordance with the provisions of sub-section (2) of section 75 of CGST Act. What would be the time period for re-determination of the tax, interest and penalty payable by the noticee in such cases?

Clarification :  Sub-section (3) of section 75 of CGST Act provides that an order, required to be issued in pursuance of the directions of the appellate authority or appellate tribunal or the court, has to be issued within two years from the date of communication of the said direction.  Accordingly, in cases where any direction is issued by the appellate authority or appellate tribunal or the court to re-determine the amount of tax payable by the noticee by deeming the notice to have been issued under subsection (1) of section 73 of CGST Act in accordance with the provisions of sub-section (2) of section 75 of the said Act, the proper officer is required to issue the order of redetermination of tax, interest and penalty payable within the time limit as specified in under sub-section (3) of section 75 of the said Act, i.e. within a period of two years from the date of communication of the said direction by appellate authority or appellate tribunal or the court, as the case may be.

Issue 2 : How the amount payable by the noticee, deeming the notice to have been issued under sub-section (1) of section 73, shall be re-computed/ re-determined by the proper officer as per provisions of sub-section (2) of section 75?

Clarification :  In cases where the amount of tax, interest and penalty payable by the noticee is required to be re-determined by the proper officer in terms of sub-section (2) of section 75 of CGST Act, the demand would

have to be re-determined keeping in consideration the provisions of subsection (2) of section 73, read with sub-section (10) of section 73 of CGST Act.



Sub-section (1) of section 73 of CGST Act provides for issuance of a show cause notice by the proper officer for tax not paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, in cases which do not involve fraud or wilful misstatement or suppression of facts to evade tax. Sub-section (2) of section 73 of CGST Act provides that such show cause notice shall be issued at least 3 months prior to the time limit specified in sub-section 10 of section 73 for issuance of order. As per sub-section (9) of section 73 of CGST Act, the proper officer is required to determine the tax, interest and penalty due from the noticee and issue an order. As per sub-section (10) of section 73 of CGST Act, an order under sub-section (9) of section 73 has to be issued by the proper officer within three years from the due date for furnishing of annual return for the financial year in respect of which tax has not been paid or short paid or input tax credit has been wrongly availed or utilized or from the date of erroneous refund.



It transpires from a combined reading of these provisions that in cases which do not involve fraud or willful-misstatement or suppression of facts to evade payment of tax, the show cause notice in terms of sub-section (1) of section 73 of CGST Act has to be issued within 2 years and 9 months from the due date of furnishing of annual return for the financial year to which such tax not paid or short paid or input tax credit wrongly availed or utilized relates, or within 2 years and 9 months from the date of erroneous refund. 

Therefore, in cases where the proper officer has to re-determine the amount of tax, interest and penalty payable deeming the notice to have been issued under sub-section (1) of section 73 of CGST Act in terms of subsection (2) of section 75 of the said Act, the same can be re-determined for so much amount of tax short paid or not paid, or input tax credit wrongly availed or utilized or that of erroneous refund, in respect of which show cause notice was issued within the time limit as specified under sub-section (2) of section 73 read with sub-section (10) of section 73 of CGST Act Thus, only the amount of tax short paid or not paid, or input tax credit wrongly availed or utilized, along with interest and penalty payable, in terms of section 73 of CGST Act relating to such financial years can be re-determined, where

Statutes, Rules & Notifications

Circular No. 185/17/2022-GST dtd. 27-12-2022

show cause notice was issued within 2 years and 9 months from the due date of furnishing of annual return for the respective financial year. Similarly, the amount of tax payable on account of erroneous refund along with interest and penalty payable can be re-determined only where show cause notice was issued within 2 years and 9 months from the date of erroneous refund 

In case, where the show cause notice under sub-section (1) of section 74 was issued for tax short paid or tax not paid or wrongly availed or utilized input tax credit beyond a period of 2 years and 9 months from the due date of furnishing of the annual return for the financial year to which such demand relates to, and the appellate authority concludes that the notice is not sustainable under sub-section (1) of section 74 of CGST Act thereby deeming the notice to have been issued under sub-section (1) of section 73, the entire proceeding shall have to be dropped, being hit by the limitation of time as specified in section 73. Similarly, where show cause notice under sub-section (1) of section 74 of CGST Act was issued for erroneous refund beyond a period of 2 years and 9 months from the date of erroneous refund, the entire proceeding shall have to be dropped. 

In cases, where the show cause in terms of sub-section (1) of section 74 of CGST Act was issued for tax short paid or not paid tax or wrongly availed or utilized input tax credit or on account of erroneous refund within 2 years and 9 months from the due date of furnishing of the annual return for the said financial year, to which such demand relates to, or from the date of erroneous refund, as the case may be, the entire amount of the said demand in the show cause notice would be covered under re-determined amount. 

Where the show cause notice under sub-section (1) of section 74 was issued for multiple financial years, and where notice had been issued before the expiry of the time period as per sub-section (2) of section 73 for one financial year but after the expiry of the said due date for the other financial years, then the amount payable in terms of section 73 shall be re-determined only in respect of that financial year for which show cause notice was issued before the expiry of the time period as specified in sub-section (2) of section 73.

4. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

5. Difficulty, if any, in implementation of this Circular may please be brought

Tax Law Decisions

(Vol. 70 66

to the notice of the Board. Hindi version would follow. (Sanjay Mangal) Principal Commissioner (GST) ❑

(14)

Clarification on various issue pertaining to GST Circular No. 186/18/2022-GST

F. No. CBIC-20001/2/2022 - GST

Government of India, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs, GST Policy Wing New Delhi, Dated the 27th December, 2022

Subject: Clarification on various issue pertaining to GST-reg.

Representations have been received from the field formations seeking clarification on certain issues with respect toi.taxability of No Claim Bonus offered by Insurance companies; ii.applicability of e-invoicing w.r.t an entity. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues as under:

Taxability of No Claim Bonus offered by Insurance companies

Issue 1 : Whether the deduction on account of No Claim Bonus allowed by the insurance company from the insurance premium payable by the insured, can be considered as consideration for the supply provided by the insured to the insurance company, for agreeing to the obligation to refrain from the act of lodging insurance claim during the previous year(s)?

Clarification : As per practice prevailing in the insurance sector, the insurance companies deduct No Claim Bonus from the gross insurance premium amount, when no claim is made by the insured person during the previous insurance period(s). The customer/ insured procures insurance policy to indemnify himself from any loss/ injury as per the terms of the policy, and is not under any contractual obligation not to claim insurance claim during any period covered under the policy, in lieu of No Claim Bonus. It is, therefore, clarified that there is no supply provided by the insured to

Statutes, Rules & Notifications

Circular No. 186/18/2022-GST dtd. 27-12-2022

the insurance company in form of agreeing to the obligation to refrain from the act of lodging insurance claim during the previous year(s) and No Claim Bonus cannot be considered as a consideration for any supply provided by the insured to the insurance company.

Issue 2 : Whether No Claim Bonus provided by the insurance company to the insured can be considered as an admissible discount for the purpose of determination of value of supply of insurance service provided by the insurance company to the insured?

Clarification : As per clause (a) of sub-section (3) of section 15 of the CGST Act, value of supply shall not include any discount which is given before or at the time of supply if such discount has been duly recorded in the invoice issued in respect of such supply.

The insurance companies make the disclosure of the fact of availability of discount in form of No Claim Bonus, subject to certain conditions, to the insured in the insurance policy document itself and also provide the details of the no claim Bonus in the invoices also. The pre-disclosure of NCB amount in the policy documents and specific mention of the discount in form of No Claim Bonus in the invoice is in consonance with the conditions laid down for deduction of discount from the value of supply under clause (a) of subsection (3) of section 15 of the CGST Act.

It is, therefore, clarified that No Claim Bonus (NCB) is a permissible deduction under clause (a) of sub-section (3) of section 15 of the CGST Act for the purpose of calculation of value of supply of the insurance services provided by the insurance company to the insured. Accordingly, where the deduction on account of No claim bonus is provided in the invoice issued by the insurer to the insured, GST shall be leviable on actual insurance premium amount, payable by the policy holders to the insurer, after deduction of No Claim Bonus mentioned on the invoice.

Clarification on applicability of e-invoicing w.r.t an entity

Issue 3 : Whether the exemption from mandatory generation of e-invoices in terms of Notification No. 13/2020-Central Tax, dated 21st March, 2020, as amended, is available for the entity as whole, or whether the same is available only in respect of certain supplies made by the said entity?

Clarification : In terms of Notification No. 13/2020-Central Tax dated 21st March, 2020, as amended, certain entities/sectors have been exempted from

(Vol. 70

mandatory generation of e-invoices as per sub-rule (4) of rule 48 of Central Goods and Services Tax Rules, 2017. It is hereby clarified that the said exemption from generation of e-invoices is for the entity as a whole and is not restricted by the nature of supply being made by the said entity.

Illustration: A Banking Company providing banking services, may also be involved in making supply of some goods, including bullion. The said banking company is exempted from mandatory issuance of e-invoice in terms of Notification No. 13/2020-Central Tax, dated 21st March, 2020, as amended, for all supplies of goods and services and thus, will not be required to issue e-invoice with respect to any supply made by it.

3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

4. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Sanjay Mangal) Principal Commissioner (GST) ❑

(15)

Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016

Circular No. 187/19/2022-GST

F. No. CBIC-20001/2/2022 - GST

Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing New Delhi, Dated the 27th December, 2022

Subject: Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016- reg.

Attention is invited to Circular No.134/04/2020-GST dated 23rd March, 2020, wherein it was clarified that no coercive action can be taken against the corporate debtor with respect to the dues of the period prior to the commencement of Corporate Insolvency Resolution Process (CIRP). Such dues will be treated as ‘operational debt’ and the claims may be filed by the proper officer before the NCLT in accordance with the provisions

of the IBC.

Circular No. 187/19/2022-GST dtd. 27-12-2022

2023) 69 Statutes, Rules

& Notifications

2. Representations have been received from the trade as well as tax authorities, seeking clarification regarding the modalities for implementation of the order of the adjudicating authority under Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as the “IBC”) with respect to demand for recovery against such corporate debtor under Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) as well under the existing laws and the treatment of such statutory dues under CGST Act and existing laws, after finalization of the proceedings under IBC.

3. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the CGST Act, hereby clarifies as follows.

4.1 Section 84 of CGST Act reads as follows:

“Section 84 - Continuation and validation of certain recovery proceedings.-

Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then-

(b) where such Government dues are reduced in such appeal, revision or in other proceedings-

(i) it shall not be necessary for the Commissioner to serve upon the taxable person a fresh notice of demand;

(ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending;

(iii) any recovery proceedings initiated on the basis of the demand served upon him prior to the disposal of such appeal, revision or other proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.”

4.2 As per Section 84 of CGST Act, if the government dues against any person under CGST Act are reduced as a result of any appeal, revision or other proceedings in respect of such government dues, then an intimation for such reduction of government dues has to be given by the Commissioner to such person and to the appropriate authority with whom the recovery proceedings are pending. Further, recovery proceedings can be continued in relation to such reduced amount of government dues.

4.3 The word ‘other proceedings’ is not defined in CGST Act. It is to be mentioned that the adjudicating authorities and appellate authorities under IBC are quasi-judicial authorities constituted to deal with civil disputes pertaining to insolvency and bankruptcy. For instance, under IBC, NCLT serves as an adjudicating authority for insolvency proceedings which are initiated on application from any stakeholder of the entity like the firm, creditors, debtors, employees etc. and passes an order approving the resolution plan. As the proceedings conducted under IBC also adjudicate the government dues pending under the CGST Act or under existing laws against the corporate debtor, the same appear to be covered under the term ‘other proceedings’ in Section 84 of CGST Act.

5. Rule 161 of Central Goods and Services Tax Rules, 2017 prescribes FORM GST DRC-25 for issuing intimation for such reduction of demand specified under section 84 of CGST Act. Accordingly, in cases where a confirmed demand for recovery has been issued by the tax authorities for which a summary has been issued in FORM GST DRC-07/DRC 07A against the corporate debtor, and where the proceedings have been finalised against the corporate debtor under IBC reducing the amount of statutory dues payable by the corporate debtor to the government under CGST Act or under existing laws, the jurisdictional Commissioner shall issue an intimation in FORM GST DRC-25 reducing such demand, to the taxable person or any other person as well as the appropriate authority with whom recovery proceedings are pending.

6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

(Sanjay Mangal) Principal Commissioner (GST) ❑

(16)

Circular No. 188/20/2022-GST dtd. 27-12-2022

Statutes, Rules & Notifications

Prescribing manner of filing an application for refund by unregistered persons

Circular No. 188/20/2022-GST

F. No. CBIC-20001/2/2022 - GST

Government of India, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs, GST Policy Wing New Delhi, Dated the 27th December, 2022

Subject: Prescribing manner of filing an application for refund by unregistered persons -reg.

Instances have been brought to the notice where the unregistered buyers, who had entered into an agreement/ contract with a builder for supply of services of construction of flats/ building, etc. and had paid the amount towards consideration for such service, either fully or partially, along with applicable tax, had to get the said contract/ agreement cancelled subsequently due to non-completion or delay in construction activity in time or any other reasons. In a number of such cases, the period for issuance of credit note on account of such cancellation of service under the provisions of section 34 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as ‘CGST Act’) may already have got expired by that time. In such cases, the supplier may refund the amount to the buyer, after deducting the amount of tax collected by him from the buyer.

1.2 Similar situation may arise in cases of long-term insurance policies where premium for the entire period of term of policy is paid upfront along with applicable GST and the policy is subsequently required to be terminated prematurely due to some reasons. In some cases, the time period for issuing credit note under the provisions of section 34 of the CGST Act may have already expired and therefore, the insurance companies may refund only the proportionate premium net off GST.

1.3 Representations have been received requesting for providing a facility to such unregistered buyers/ recipients for claiming refund of amount of tax borne by them in the event of cancellation of the contract/agreement for supply of services of construction of flat/ building or on termination of longterm insurance policy.

2. It would be pertinent to mention that sub-section (1) of section 54 of the CGST Act already provides that any person can claim refund of any tax

and interest, if any, paid on such tax or any other amount paid by him, by making an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. Further, in terms of clause (e) of sub-section (8) of section 54 of the CGST Act, in cases where the unregistered person has borne the incidence of tax and not passed on the same to any other person, the said refund shall be paid to him instead of being credited to Consumer Welfare Fund (CWF).

2.1 In order to enable such unregistered person to file application for refund under sub-section (1) of section 54, in cases where the contract/agreement for supply of services of construction of flat/ building has been cancelled or where long-term insurance policy has been terminated, a new functionality has been made available on the common portal which allows unregistered persons to take a temporary registration and apply for refund under the category ‘Refund for Unregistered person’. Further, sub-rule (2) of rule 89 of Central Goods and Service Tax Rules, 2017 (hereinafter referred to as ‘CGST Rules’) has been amended and statement 8 has been inserted in FORM GST RFD-01 vide Notification No. 26/2022-Central Tax dated 26.12.2022 to provide for the documents required to be furnished along with the application of refund by the unregistered persons and the statement to be uploaded along with the said refund application.

3. In order to ensure uniformity in the implementation of the above provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168(1) of the CGST Act, hereby clarifies the following:

4.Filing of refund application

4.1 The unregistered person, who wants to file an application for refund under sub-section (1) of section 54 of CGST Act, in cases where the contract/agreement for supply of services of construction of flat/ building has been cancelled or where long-term insurance policy has been terminated, shall obtain a temporary registration on the common portal using his Permanent Account Number (PAN). While doing so, the unregistered person shall select the same state/UT where his/her supplier, in respect of whose invoice refund is to be claimed, is registered. Thereafter, the unregistered person would be required to undergo Aadhaar authentication in terms of provisions of rule 10B of the CGST Rules. Further, the unregistered person would be required to enter his bank account details in which he seeks to

Statutes, Rules & Notifications

Circular No. 188/20/2022-GST dtd. 27-12-2022

obtain the refund of the amount claimed. The applicant shall provide the details of the bank account which is in his name and has been obtained on his PAN.

4.2 The application for refund shall be filed in FORM GST RFD-01 on the common portal under the category ‘Refund for unregistered person’. The applicant shall upload statement 8 (in pdf format) and all the requisite documents as per the provisions of sub-rule (2) of rule 89 of the CGST Rules. The refund amount claimed shall not exceed the total amount of tax declared on the invoices in respect of which refund is being claimed. Further, the applicant shall also upload the certificate issued by the supplier in terms of clause (kb) of sub-rule (2) of rule 89 of the CGST Rules along with the refund application. The applicant shall also upload any other document(s) to support his claim that he has paid and borne the incidence of tax and that the said amount is refundable to him.

4.3 Separate applications for refund have to be filed in respect of invoices issued by different suppliers. Further, where the suppliers, in respect of whose invoices refund is to be claimed, are registered in different States/UTs, the applicant shall obtain temporary registration in the each of the concerned States/UTs where the said supplier are registered.

4.4 Where the time period for issuance of credit note under section 34 of the CGST Act has not expired at the time of cancellation/termination of agreement/contract for supply of services, the concerned suppliers can issue credit note to the unregistered person. In such cases, the supplier would be in a position to also pay back the amount of tax collected by him from the unregistered person and therefore, there will be no need for filing refund claim by the unregistered persons in these cases. Accordingly, the refund claim can be filed by the unregistered persons only in those cases where at the time of cancellation/termination of agreement/contract for supply of services, the time period for issuance of credit note under section 34 of the CGST Act has already expired.

5.Relevant date for filing of refund:

As per sub-section (1) of section 54 of the CGST Act, time period of two years from the relevant date has been specified for filing an application of refund. Further, the relevant date in respect of cases of refund by a person other than supplier is the date of receipt of goods or services or both by such person in terms of provisions of clause (g) in Explanation (2) under

section 54 of the CGST Act. However, in respect of cases where the supplier and the unregistered person (recipient) have entered into a long-term contract/ agreement for the supply, with the provision of making payment in advance or in instalments, for example- construction of flats or long-term insurance policies, if the contract is cancelled/ terminated before completion of service for any reason, there may be no date of receipt of service, to the extent supply has not been made/ rendered. Therefore, in such type of cases, it has been decided that for the purpose of determining relevant date in terms of clause (g) of Explanation (2) under section 54 of the CGST Act, date of issuance of letter of cancellation of the contract/ agreement for supply by the supplier will be considered as the date of receipt of the services by the applicant.

6.Minimum refund amount

Sub-section (14) of section 54 of the CGST Act provides that no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if amount is less than one thousand rupees. Therefore, no refund shall be claimed if the amount is less than one thousand rupees.

7. The proper officer shall process the refund claim filed by the unregistered person in a manner similar to other RFD-01 claims. The proper officer shall scrutinize the application with respect to completeness and eligibility of the refund claim to his satisfaction and issue the refund sanction order in FORM GST RFD-06 accordingly. The proper officer shall also upload a detailed speaking order along with the refund sanction order in FORM GST RFD-06.

7.1 In cases where the amount paid back by the supplier to the unregistered person on cancellation/termination of agreement/contract for supply of services is less than amount paid by such unregistered person to the supplier, only the proportionate amount of tax involved in such amount paid back shall be refunded to the unregistered person.

8. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.

9. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Board. Hindi version will follow.

(Sanjay Mangal) Principal Commissioner (GST) 

gdmb gß[mXH$ H{$ ñ Odm] ode{fk H{$

Statutes, Rules & Notifications

2023) 75

(17)

_mb Edß g{dm H$a AoYoZ`_, 2017 (OrEgQ>r); gdmb gß[mXH$ H{$ ñ Odm] ode{fk H{$ OrEgQ>r _| A^r ]h˛V g˛Yma H$r OÈaV h°grE. g˛Yra hmbmIßS>r

OrEgQ>r H$m{ ^maV _| bmJy h˛E 5 gmb g{ AoYH$ hm{ M˛H${ h¢ Am°a A] `h H$a ^maV _| [yar Vah g{ ÒWmo[V hm{ OmZm MmohE b{oH$Z Ï`m[moaH$ j{à g{ Om{ g_mMma bJmVma Am ah| h°ß CZH${ AZ˛gma [a{emoZ`mß A^r ^r h°ß & OrEgQ>r H$r g]g{ [hb{ ^maV _| _˛ª` Í$[ g{ MMm© gZ≤ 2006 _| h˛B© Wr O] VÀH$mbrZ odŒm_ßÃr lr [r. oMXß]a_ Z{ OrEgQ>r H$r MMm© ^maVr` gßgX _| H$r Wr & Cgr g_` g{ H$˛N> H$a H$mZyZm| g{ O˛∂S{ h˛E b{IH$ OrEgQ>r g{ O˛∂S{ h˛E h°ß Am°a grE. g˛Yra hmbmIßS>r CZ_| g{ EH$ h¢ Om{ Q>rEbS>r gß[mXH$ _ßS>b H{$ gXÒ` ^r h¢ & AmB`{ AmO ]mV H$aV{ h¢ grE. g˛Yra hmbmIßS>r g{ OrEgQ>r H${ ]ma{ _| & ‡ÌZ 1 :- g˛Yra Or Am[ Vm{ OrEgQ>r g{ ‡maÂ^ g{ hr O˛∂S{> h˛E h¢ Am°a A] OrEgQ>r H$m{ ^maV _| bmJy h˛E 5 df© hm{ M˛H${ h¢ & Am[H$r am` _| OrEgQ>r H$m g\$a H$°gm ahm? g˛Yra hmbmIßS>r - Bg g\$a H${ VrZ [j h¢ & [hbm - gaH$ma, Xygam - H$aXmVm Am°a Vrgam - ‡m{\${eZÎg & AmB`{ OrEgQ>r H${ Bg g\$a H$m VrZm| [jm| [a ∑`m ‡^md [∂S>m CgH$r MMm© H$aV| h¢ & X{oI`{ Ohm± VH$ gaH$ma H$m [j h° X{I| Vm{ amOÒd H$m ‹`mZ AmVm h° Am°a bJmVma OrEgQ>r H$m amOÒd ]∂TVm Om ahm h° Vm{ o\$a Bg [j H${ ohgm]

ode{fk grE. gwYra hmbmIßS>r> gh`m{J- lr amKd{›– Xw]{ g{.oZ. A[a Am`w∫$, dmoUo¡`H$ H$a Edß g{.oZ. b{Im[mb gXÒ`, _.‡. dmoUo¡`H$ H$a A[rb ]m{S©> AmXa gohV, Zrb{e JßJam∂S{>

g{ OrEgQ>r EH$ g\$b H$a h° & Ohmß VH$ Ï`m[mar dJ© Am°a ‡m{\${eZÎg H$m gdmb h° A^r ^r Bg H$a H$mZyZ H$r OoQ>bVmEß ]Zr h˛B© h° Am°a AJa H$˛N> j{Ãm| _| O°g{ BZ[˛Q> H´{$oS>Q>, RCM H$m _m_bm h° OoQ>bVmE± ]∂TVr Om ahr h¢ & OrEgQ>r _| A^r ]h˛V g˛Yma H$r OÈaV h° & oOg gߪ`m _| OrEgQ>r Zm{oQ>g Omar hm{ ah{ h¢ Cgg{ bJVm h° oH$ OrEgQ>r H$r ‡oH´$`mEß gab Zht h°ß & ‡ÌZ 2 :- d°g{ OrEgQ>r _| BZ[˛Q> H´${oS>Q> H$m{ b{H$a ∑`m hm{Zm MmohE oOgg{ g^r [j gßV˛Ô hm{ gH${ ? g˛Yra hmbmIßS>r - X{oI`{ _{ar ‡maÂ^ g{ hr `h am` ahr h° oH$ OrEgQ>r EH$ ]ma EH$à H$aZ{ H${ ]mX Cg{ M˛H$mZ{ H$r oOÂ_{Xmar ^r Cgr Ï`o∫$ H$r hm{Zr MmohE oOgZ{ Bg{ EH$à oH$`m h° Am°a OrEgQ>r _| O] `h hm{ OmEJm V^r S>rbg© gßV˛Ô hm{ [m`|J{ Am°a OrEgQ>r H$r ]h˛V gr g_Ò`mEß hb hm{ Om`|Jr & IarXXma H$r BZ[˛Q> H´${oS>Q> am{H$Zm Bg g_Ò`m H$m hb Zht h° Zm hr `h H$m{B© AmXe© oÒWoV h° & `h Vm{ A[Z{ [j H$m amOÒd ‡mflV H$aZ{ H${ obE gaH$ma H$m g]g{ gab C[m` h° Am°a grYr ^mfm _| H$h| Vm{ `h JbV VarH$m h° oOg{ ]XbZm OÈar h° & ‡ÌZ 3 :- A^r `h Om{ 2017-18 Am°a 2018-19 H$r BZ[˛Q> H´${oS>Q> o_Ò_{M H${ obE Om{ gH$˛©ba Omar oH$`m J`m h° Cgg{ oH$VZr amhV o_b{Jr ? g˛Yra hmbmIßS>r - `h gH$˛©ba Vm{ og\$© VH$ZrH$r JboV`m| g{ ÈH$r h˛B© BZ[˛Q> H´${oS>Q> H${ gÂ]›Y _| h° Am°a C›ht _| bm^ `m amhV X{Jm b{oH$Z ode{f _˛oÌH$b Vm{ V] h° O] odH´${Vm Z{ H$a b{H$a M˛H$m`m hr Zht h° Vm{ E{g{ _| gaH$ma H$m{ CZ odH´${Vm H$m{ [H$∂S H$a Xo S>V H$aZm MmohE Am°a C›ht g{ H$a dgybZm MmohE & `oX E{g{ _| H´${Vm H$r BZ[˛Q> H´${oS>Q> am{H$r OmVr h° Vm{ `h EH$ Vah g{ Cg [a H$a H$m Xm{ham ^ma hm{Jm ∑`m|oH$ EH$ ]ma H$m H$a Vm{ d{ A[Z{ odH´${Vm H$m{ X{ M˛H${ h¢ & ‡ÌZ 4 :- RCM H$r g_Ò`m H${ ]ma{ _| ^r Am[Z{ ]h˛V obIm h° & AmoIa `h ∑`m g_Ò`m h° Am°a BgH$m g_mYmZ A] VH$ ∑`m| Zht hm{ ahm h° ? g˛Yra hmbmIßS>r - RCM [hb{ Vm{ AZaoOÒQ>S>© Ï`o∫$`m| g{ IarXr JB© g^r _mb Am°a g{dmAm| [a bJm oX`m Wm o\$a Bg_| H$˛N> Ny>Q> Xr JB© Am°a o\$a bJ^J 4 _mh ]mX Bg{ hQ>m ob`m J`m Wm b{oH$Z AoYgyoMV dÒV˛Am| Am°a g{dmAm| [a `h bmJy ah J`m & `oX `h oOg Vah g{ ‡maÂ^ _| bmJy oH$`m J`m Wm Cgr Vah g{ ah OmVm Vm{ `h oH$VZr _˛gr]V| I∂S>r H$aVm ∑`m|oH$ BgH$m oOVZm ^r ohÒgm ah J`m h° dhr H$aXmVmAm| H${ obE ]h˛V IVaZmH$ gmo]V hm{ ahm h° & gaH$ma H$m{ H$aZm `h MmohE oH$ dh Cg RCM H${ X˛Ó‡^mdm| g{ H$aXmVmAm|

2023) 77 Statutes, Rules & Notifications

gdmb gß[mXH$ H{$ ñ Odm] ode{fk H{$

H$m{ _˛∫$ H$a{ Ohm± Bg H$a H$m H$m{B© odŒmr` ‡^md Zht Wm `m h° & Ohmß BZ[˛Q> H´${oS>Q> M˛H$mZ{ H${ ]mX CgH$r H´${oS>Q> o_bZr h° Am°a H$aXmVm Z{ Cg{ Zht M˛H$m`m h° Vm{ H$aXmVm H$m{ BgH$m XßS> Zht oX`m OmZm MmohE & d°g{ ^r `h EH$ AXyaXer© Am°a AÏ`dhmoaH$ ‡mdYmZ ahm oOgH${ X˛Ó‡^mdm| H${ ]ma{ _| O] B›h| ]Zm`m J`m Wm V] gm{Mm hr Zht J`m h° & ‡ÌZ 5 :- OrEgQ>r bmJy hm{Z{ H$m g]g{ ]∂Sm \$m`Xm ∑`m h˛Am ? g˛Yra hmbmIßS>r - Xm{ am¡`m| H${ ]rM hm{Z{ dmb{ Ï`m[ma [a bJZ{ dmb{ H$a H$r BZ[˛Q> H´${oS>Q> o_bZ{ bJr h° Am°a d{Q> H${ Xm°amZ bJZ{ dmb{ grEgQ>r H$a H${ VhV gr-\$m∞Âg© EH$à H$aZ{ H$r g_Ò`m g{ _˛o∫$ o_b J`r h° & H$am| H$r gߪ`m H$_ h˛B© h° & ‡m{\${eZÎg H$m{ A] bJmVma [∂T>Z{ Am°a grIZ{ H$r AmXV S>mbZr [∂Sr h° & H$aXmVm gyMZm VH$ZrH$ H$r AmY˛oZH$ g˛odYmAm| H$r OmZH$mar o_br h° & gaH$ma H$m amOÒd ]∂Tm h° Am°a H$aXmVmAm| H$r gߪ`m ^r ]∂Tr h° & ‡ÌZ 6 :- OrEgQ>r _| EH$ ‡mdYmZ h° oOgH${ VhV `oX H$m{B© H´${Vm o]b H$r VmarI g{ 180 oXZ VH$ ^˛JVmZ Zht H$aVm h° Vm{ CgH$r BZ[˛Q> H´${oS>Q> Om{ CgZ{ br h° „`mO gohV o\$a g{ ^aZr [∂SVr h° & BgH$m H$m{B© \$m`Xm odH´${VmAm| H$m{ h˛Am h° Om{ ^˛JVmZ ‡mflV Zht hm{Z{ H${ H$maU [a{emZ ahV{ h¢ ? g˛Yra hmbmIßS>r - Bg ‡mdYmZ H$m{ BgobE bm`m J`m Wm oH$ BgH$r H$^r Ò[Ô Km{fUm H$mZyZ oZ_m©VmAm| ¤mam Zht H$r JB© h° Am°a BgH$m \$m`Xm odH´${VmAm| H$m{ hm{ ahm h° BgH$m ^r H$m{B© Ò[Ô ‡_mU Zht oXIVm h° ∑`m|oH$ ^˛JVmZ BVZ{ g_` [a Zht oH$`m J`m h° Am°a AoYH$mße _m_bm| _| BgH$m [mbZ ^r Zht hm{ ahm h° & Bg ‡mdYmZ H$r _˛ª` ode{fVm `h h° oH$ ^˛JVmZ Zht H$aZ{ [a BgH$r gyMZm X{Z{ H$r oOÂ_{Xmar ^r H´${Vm H$m{ hr Xr JB© h° Vm{ BgH$m H$m{B© ode{f \$m`Xm odH´${Vm H$m{ Zht hm{ ahm h° & ‡ÌZ 7 :- OrEgQ>r Z{Q>dH$© H${ ]ma{ _| ^r Am[Z{ e˛Í$ g{ ]h˛V H$˛N> obIm h° & Bg g_` ∑`m oÒWoV h° Bg Z{Q>dH$© H$r ? g˛Yra hmbmIßS>r - ‡maÂ^ H${ dfm{™ _| OrEgQ>r H${ Z{Q>dH$© Z{ H$aXmVmAm| Am°a gaH$ma Xm{Zm| H$m{ ]h˛V VH$br\$ Xr b{oH$Z Bg g_` `h Z{Q>dH$© R>rH$ H$m_ H$a ahm h° Am°a em`X hr H$m{B© oeH$m`V A^r o[N>b{ H$˛N> _hrZm| _| AmB© h° & Bg g_` Bg Z{Q>dH$© H$m H$m_ R>rH$ R>mH$ h° & ‡ÌZ 8 :- OrEgQ>r EH$ Xm{ham H$a h° oOg_| EH$ hr Ï`dhma [a am¡` Am°a H$|– Xm{Zm| H$a b{V{ h¢ & Bgg{ H$aXmVmAm| H$m{ H$m{B© [a{emZr h° ? g˛Yra hmbmIßS>r - OrEgQ>r ^maV _| EH$ X{e EH$ H$a H${ Zm_ g{ bJm`m J`m Wm b{oH$Z ^maV H${ gßodYmZ H${ AZ˛gma gßKr` T>mßM{ H${ H$maU `h EH$ Xm{ha{ H$a H${ Í$[ _| hr bJm`m

OmZm Wm & ^maV _| OrEgQ>r AJa bJZm Wm Vm{ Bgr Vah g{ hr bJZm Wm & ‡maÂ^ _| `oX H$m{B© [a{emZr h˛B© hm{ Vm{ AbJ ]mV h° b{oH$Z A] Vm{ g] H$r AmXV [∂S JB© h° BgobE A] Vm{ H$m{B© [a{emZr Zht h° & ‡maÂ^ _| ^r Om{ [a{emZr H$hr JB© Wr dh H${db og’mßVm| H$r Wr oH$ EH$ X{e EH$ H$a H${ Zm_ g{ Xm{ham H$a ∑`m| h° ]mH$r Bgg{ A^r H$m{B© [a{emZr Zht h° & OrEgQ>r ^maV gaH$ma ¤mam ob`m J`m EH$ gmhogH$ H$X_ Wm Am°a `h Xm{ham H$a BgH$m Ï`dhmoaH$ ÒdÈ[ h° & OrEgQ>r _| Om{ [a{emoZ`m± Am`t h¢ d{ Bg H$a H${ bJmZ{ g{ Zht h° ]oÎH$ Bg{ bJmZ{ H${ VarH${ g{ h° oOg_| H$B© Imo_`mß Wr Am°a A^r ^r h° & ‡ÌZ 9 :- OrEgQ>r H$m EH$ dmof©H$ oaQ>Z© h° Am°a Bg{ ^r Am[ H$m{B© ]h˛V AoYH$ Ï`dhmoaH$ oaQ>Z© Zht H$h gH$V{ h¢ & Bg ]ma{ _| Am[H$m ∑`m odMma h° ? g˛Yra hmbmIßS>r - OrEgQ>r H$m dmof©H$ oaQ>Z© Bg Vah g{ ]ZZm MmohE oH$ H$aXmVm V_m_ A[Zr JboV`m| H$m{ ]VmV{ h˛E dh oaQ>Z© ]Zm`{ oOgg{ CgH$r dmÒVodH$ H$a X{`Vm Am°a CgH$m ^˛JVmZ oH$g Vah g{ oH$`m Om J`m h° `h ]Vm gH${ & b{oH$Z `h oaQ>Z© E{gm Zht h° Am°a o\$a O] OrEgQ>r H${ _˛ª` oaQ>Z© GSTR-3B _| JboV`mß g˛YmaZ{ H$m H$m{B© ‡mdYmZ Zht h° BgobE Bg dmof©H$ oaQ>Z© H$m _hŒd o]bH$˛b hr g_mflV hm{ J`m h° & OrEgQ>r H${ dmof©H$ oaQ>Z© H$m{ Am`{ A^r 5 gmb hm{ JE h°ß o\$a ^r Am[Z{ X{Im hm{Jm oH$ Bg oaQ>Z© H$m{ g_PZ{ H${ obE ha gmb H$r Vah Bg gmb ^r ]h˛V g{ g{o_Zma h˛E h¢ Am°a b{I obI{ JE h¢ & Bgr g{ [Vm bJVm h° oH$ `h oaQ>Z© ‡m{\${eZb H${ obE ^r EH$ _˛gr]V h° V^r Vm{ Bg{ ha gmb grIZm [∂SVm h° & OrEgQ>r H${ dmof©H$ oaQ>Z© H$m{ b{H$a EH$ _{am ]∂Sm gdmb h° oH$ GSTR-9 Am°a 9C ∑`m| AbJ-AbJ ^admEß OmV{ h¢ ? GSTR-9 _| H$˛N> Am°a H$m∞b_ ]∂Tm H$a Bg{ 5 H$am{∂S Í$[`{ H${ D$[a H${ Q>Z©Am{da dmb{ S>rbg© H${ obE GSTR-9C `hr ]Zm`m Om gH$Vm h° & Bgrob`{ _¢ H$B© ]ma H$hVm hy± oH$ ‡maÂ^ g{ hr H$ht Zm H$ht OrEgQ>r H$mZyZ _| Ï`dhmoaH$Vm H$r H$_r Vm{ ahr h° & ‡ÌZ 10 :- OrEgQ>r B©-d{ o]b Am°a B©-B›dm∞Bg H${ ]ma{ _| Am[H$m ∑`m ª`mb h°? g˛Yra hmbmIßS>r - OrEgQ>r B©-d{ o]b _| Vm{ o\$bhmb H$m{B© g_Ò`m Zht h° ∑`m|H$r AoYH$mße am¡`m| Z{ A[Z{ am¡` H${ ^rVa BgH$r gr_m H$m{ 50 hOma Í$[`{ g{ ]∂Tm 1 bmI Í$[`{ Am°a H$ht-H$ht 2 bmI Í$[`{ H$a Xr h° & B©-B›dm∞Bg H$m{ Bg g_` 10 H$am{∂S Í$[`{ g{ AoYH$ [a aIm J`m h° Am°a A^r hmb hr _| Omar EH$ Ò[ÔrH$aU _| `h ]Vm`m J`m h° oH$ o\$bhmb BgH$r gr_m 5 H$am{∂S Í$[`{ H$aZ{ H$m H$m{B© odMma Zht h° BgobE o\$bhmb N>m{Q>{ S>rbg© H$m{ amhV h° & gaH$ma OrEgQ>r H${ [ya{ ogÒQ>_ H$m{ AmY˛oZH$ H$aZm MmhVr h° Vm{ o\$a S>rbg© H$m{ ^r BgH${ obE V°`ma ahZm MmohE BgH${ Abmdm H$m{B© Mmam Zht h° &

gdmb gß[mXH$ H{$ ñ Odm] ode{fk H{$

Statutes, Rules & Notifications

2023) 79

‡ÌZ 11 :- OrEgQ>r _| „`mO H$r Xa H${ ]ma{ _| ^r Am[ bJmVma ]VmV{ ahV{ h¢ & AmoIa ∑`m h° `h oddmX ? g˛Yra hmbmIßS>r - X{oI`{ H$m{B© AJa X{ar H$a{Jm Vm{ „`mO Vm{ bJ{Jm hr b{oH$Z _{am `h H$hZm h° oH$ „`mO H$r Xa ]h˛V ¡`mXm h° Am°a Bg{ Ï`dhmoaH$ ]ZmZm MmohE & Bg{ ]¢H$ F$U H$r Xa g{ 2 `m 3 ‡oVeV AoYH$ aIZr MmohE ∑`m|oH$ 18 ‡oVeV H$r Xa ]h˛V [˛amZr Am°a AoYH$ h° & Bg Xa H$m{ H$_ H$aZ{ H$r OÈaV h° ∑`m|oH$ H$a X{ar g{ O_m H$aZ{ Am°a oaQ>Z© X{ar g{ ^aZ{ H${ Am°a ^r X˛Ó[oaUm_ h° BgobE „`mO H$m{ „`mO H$r Vah H$r dgyb oH$`m OmZm MmohE & ‡ÌZ 12 :- EH$ oddmX Am°a ^r h° H$a H${ O_m H$aZ{ H${ gÂ]›Y _| & S>rbg© H$a Vm{ O_m H$am X{V{ h¢ b{oH$Z CZH$m „`mO V] VH$ MbVm h° O] VH$ oH$ d{ oaQ>Z© Zht ^a X{V{ h¢ ? g˛Yra hmbmIßS>r - `h ^r EH$ A‡mH$•oVH$ Am°a VH$©hrZ ‡mdYmZ h° Am°a BgH${ ]ma{ _| H$B© ]ma obIm Om M˛H$m h° b{oH$Z A^r ^r Om{ h° dhr Mb ahm h° Am°a oZH$Q> ^odÓ` _| BgH$r H$m{B© gß^dZm ^r Zht h° & Bgr Vah H$m EH$ ‡mdYmZ h° IGST H${ Q>°∑g H${ odÈ’ CGST Am°a SGST H$m{ g_m`m{oOV H$aZ{ H$m h° Am°a BgH${ VhV O] VH$ CGST H$m ]°b|g H´${oS>Q> b{Oa _| g_mflV Zht hm{Vm h° V] VH$ IGST H$m{ SGST g{ g_m`m{oOV Zht oH$`m Om gH$Vm h° Am°a Bgg{ AmJ{ H${ obE EH$ E{gm AgßV˛bZ [°Xm hm{Vm h° oH$ SGST _| [`m©flV e{f hm{Z{ [a ^r CGST H$m H${e _| ^˛JVmZ H$aZm [∂SVm h° & `oX [hb{ IGST _| Q>°∑g H$m{ g_m`m{oOV H$aV{ g_` CGST Am°a SGST H$m{ ]am]a-]am]a `m AmdÌ`H$VmZ˛gma g_m`m{oOV H$aZ{ oX`m OmE Vm{ `h g_Ò`m hb hm{ gH$Vr h° & ‡ÌZ 13 :- OrEgQ>r gabrH$aU Am[H$m o‡` odf` ahm h° Am°a Am[Z{ Bg [a ^r ]h˛V obIm h° & Bg g_` H$m\$r g_` g{ Am[H$r H$b_ Bg odf` [a Im_m{e h°& g˛Yra hmbmIßS>r - hm± _¢Z{ Bg odf` [a e˛Í$ g{ hr obIm h° Am°a AmJ{ ^r `h _mßJ Omar ah{Jr ∑`m|oH$ _{am `h H$hZm h° oH$ OrEgQ>r H$r g\$bVm BgH${ gabrH$aU _| hr oZohV h°& Bg g_` og\$© Bg odf` H$m{ odlm_ oX`m h° & ‡ÌZ 14 :- A¿N>m !! OrEgQ>r gab hm{ OmE ∑`m `hr AßoV_ b˙` hm{Zm MmohE? g˛Yra hmbmIßS>r - o\$bhmb Vm{ `hr b˙` hm{Zm MmohE b{oH$Z AßoV_ b˙` Vm{ EH$b OrEgQ>r hm{Zm MmohE oOg_| H$|–r`H$•V OrEgQ>r hm{ Am°a EH$ ]ma Bg{ EH$à H$aZ{ H${ ]mX am¡` Am°a H$|– Am[g _| ]mßQ>{ & `h H$] bmJy hm{Jm `h Vm{ [Vm Zht b{oH$Z BgH${ ‡`mg Omar ahZ{ MmohE ∑`m|oH$ OrEgQ>r H$m AmXe© ÒdÈ[ `hr h° &

‡ÌZ 15 :- `oX Am[H$m{ OrEgQ>r H${ oH$›hr ‡mdYmZm| H${ hQ>mZ{ `m ]ZmZ{ H$m{ H$hm OmE Vm{ Am[ ∑`m H$a|J{ `m Am[ ∑`m gbmh X|J{ ? g˛Yra hmbmIßS>r - X{oI`{ g]g{ [hb{ Vm{ _¢ odŒmr` ‡^md g{ _˛∫$ RCM H$m{ 1 O˛bmB© 2017 g{ hQ>mZ{ H$r am` XyßJm & Xygam GSTR-3B H$m{ gßem{YZ H$aZ{ H$m ‡mdYmZ ]ZmZ{ H$r gbmh XyßJm Am°a Vrgam `h h° oH$ EH$ S>rba H$m{ BZ[˛Q> H´${oS>Q> b{Z{ H$r g_` gr_m H$m{ CgH${ dmof©H$ oaQ>Z© ^aZ{ VH$ ]∂Tm oX`m Om`{ & BZ[˛Q> H´${oS>Q> H${ gÂ]›Y _| dgybr Cg Ï`o∫$ g{ H$r OmE Om{ oH$ Q>°∑g EH$à H$Z{ H${ ]mX H$a O_m Zht H$adm [m ahm h° & ‡ÌZ 16 :- OrEgQ>r EÂZ{ÒQ≠r ÒH$r_ H${ ]ma{ _| ^r Am[H${ H$˛N> odMma h°ß ? g˛Yra hmbmIßS>r - hm± b{oH$Z `h EÂZ{ÒQ>r b{Q> \$rg _m\$ H$aZ{ `m „`mO _m\$ H$aZ{ dmbr EÂZ{ÒQ>r Zht h° oOgH${ ]ma{ _| _¢ ]mV H$a ahm hy± & X{oI`{ OrEgQ>r EH$ Z`m H$a Wm Am°a gaH$ma _mZ{ `m Zm _mZ{ Wm{∂Sm H$oR>Z ^r Wm & A] Bg_| ‡maÂ^ H${ 5 gmbm| _| JboV`mß ]h˛V h˛B© h°ß Am°a _{am `h H$hZm h° JbVr Am°a A[amY _| \$H$© hm{Zm hr MmohE BgobE EH$ EÂZ{ÒQ>r ÒH$r_ E{gr AmZr MmohE oOg_| S>rbg© A[Zr BZ JboV`m| H$m{ g˛Yma gH${ & O°g{ IGST H$r BZ[˛Q> H´${oS>Q> SGST Am°a CGST _| b{ br JB© h°, H$a H$m ^˛JVmZ [yam oH$`m J`m h° b{oH$Z RCM _| Bg{ oXIm`m Zht J`m h° & `{ H$˛N> CXhmaU h°ß Am°a E{gr g^r JboV`m| oOZ_| H$a H$r Mm{ar Zht h° Vm{ BZH$m{ g˛YmaZ{ H${ obE EH$ EÂZ{ÒQ>r bmB© OmZr MmohE & ‡ÌZ 17 :- Q>rEbS>r H${ [mR>H$m| H${ obE Am[H$m H$m{B© g›X{e & g˛Yra hmbmIßS>r - hm± _{a{ Q>≤drQ> bJmVma X{IV{ aoh`{ d{ AoYH$Va OrEgQ>r g{ hr gÂ]ßoYV hm{V{ h¢ & H$mZyZ O°gm ^r ]Zm h° CgH$m [mbZ H$aZ{ H$r [yar H$m{oee H$oaE, ‹`mZ g{ H$m_ H$oaE VmoH$ H$_ g{ H$_ JboV`mß hm{ß Am°a Am[ Amam_ g{ A[Zm H$m_ H$aV{ ah| & ❑

ZE df© H$r g^r [mR>H$m| H$m{ ]h˛V-]h˛V ]YmB`mß & ZdrZ df© _| Q>rEbS>r ¤mam OrEgQ>r ‡ÌZm{Œmar H$m EH$ ZdrZ H$m∞b_ e˛Í oH$`m J`m h° & oOgH$m erf©H h° "gdmb Am[H${-Odm] ode{fk H${'& Bg erf©H$ H${ AßVJ©V Am[ OrEgQ>r odf` g{ O˛∂S{ gdmb taxlawdecisions@gmail.com [a ‡{ofV H$a gH$V{ h¢ oOZ_| g{ M`oZV gdmbm| H${ Odm] Q>rEbS>r H${ AßH$ _| Am[H$m{ ‡oV_mh o_bV{ ah|J{& ]Vm°a ode{fk oOkmgmAm| H${ g_mYmZ H${ obE h_ma{ gmW O˛∂S{> h¢ h_ma{ A[Z{ gß[mXH$ _ßS>b H${ gXÒ` grE. g˛Yra hbmIßS>rOr & C∫$ gdmb-Odm] odf` H$m{ g_PZ{ H${ obE ‡`mg _mà h¢ & AoYoZ`_ Am°a oZ`_m| H$m{ g_˛oMV Í$[ g{ [∂TZ{ H${ ]mX hr oZÓH$f© [a [h˛ßM{ &

(18)

b{I - ZμH$X b{ZX{Z d ZμH$X ^˛JVmZ - aI{ß ]h˛V gmdYmZr

Statutes, Rules & Notifications

ZμH$X b{ZX{Z d ZμH$X ^˛JVmZ - aI{ß ]h˛V gmdYmZr - grE. Eg.EZ. Jm{`b

ZμH$X b{ZX{Z d ^˛JVmZ [a gaH$ma H$r H$R>m{a oZJmh| h¢, J°aμH$mZyZr d ]{ohgm] ZμH$X b{ZX{Z d ^˛JVmZ [a ZμH$b H$gZm MmhVr h°, oZYm©oaV gr_m g{ AoYH$ ZμH$X b{ZX{Z d ^˛JVmZ H$aZ{, ‡mflV H$aZ{ [a E{gr amoe H${ 100% amoe VH$ H$m ^mar O˛_m©Zm bJm`m Om gH$Vm h° & H${›–r` ‡À`j H$a ]m{S>© ¤mam oZYm©oaV ZE oZ`_m| H${ VhV ]¢H$ _| gmb ^a _| 20 bmI È[`{ g{ AoYH$ H$r amoe O_m [a A] [°Z H${ gmW-gmW AmYma H$mS>© ^r X{Zm μOÍ$ar H$a oX`m h°, [hb{ 50 hμO>ma È[`{ ‡oVoXZ O_m H$aZ{ H$r gr_m Wr d H${db [°Z X{Zm μOÍ$ar Wm& oOZH${ [mg [°Z Zht h° d{ E{gr gr_m g{ AoYH$ amoe O_m H$aZ{ H${ 7 oXZ [hb{ [°Z ‡moflV h{V˛ Amd{XZ H$a|J{ & gaH$ma, Am`H$a od^mJ d A›` od^mJm| H${ gmW odŒmr` Ym{ImY∂Sr, J°aμH$mZyZr b{ZX{Z d ^˛JVmZ [a am{H$ h{V˛ oZ`_m| _| g_`-g_` [a gßem{YZ H$a ahr h°, C¿M _yÎ` H${ b{ZX{Z H$m{ am{H$Z{ H${ obE 2 bmI Í$[`{ g{ AoYH$ H${ b{ZX{Z [a am{H$ bJmB© JB© h°, EH$ hr oXZ _| E{gm Ï`dhma Z hm{, BgobE H$m{B© Ï`o∫$ 2 bmI È[`{ g{ AoYH$ ZμH$X ÒdrH$ma Zht H$a gH$Vm h°, `hm± VH$ H$r H$ar]r oaÌV{Xma d [oaOZm| g{ ^r Zht & gaH$ma Z{ H$mb{ YZ g{ oZ[Q>Z{ H${ obE ZμH$X b{ZX{Z [a Om{ ‡oV]ßY bJm`{ h¢ C›h| EH$ oZJmh _| broOE

2 bmI g{ AoYH$ H$m ^˛JVmZ H$aZm h° Vm{ M{H$, S>{o]Q> H$mS>©/H´{$oS>Q> H$mS>© `m ]¢H$ hÒVmßVaU g{ hr ^˛JVmZ H$aZm hm{Jm, [oadma H${ oH$gr gXÒ` g{ ^r E{gr amoe ‡mflV H$aZ{ [a oZ`_ bmJy hm|J{ & EH$ oXZ _| 2 bmI g{ μ¡`mXm H$m ZμH$X C[hma ^r XmZXmVm g{ ÒdrH$ma Zht H$a gH$V{ h¢ A›`Wm ‡mflV amoe H${ ]am]a XßS> bJ gH$Vm h° & ÒdmÒœ` ]r_m [m∞obgr b{V{ g_` ZμH$X ^˛JVmZ Zht H$a|, g] ^˛JVmZ ]¢qH$J ‡Umbr g{ hr hm{ & oH$gr ^r Vah H${ bm{Z b{Z X{Z, AoJ´_ amoe ÒdrH$ma H$aZ{ [a Om{ H$˛b 20 hμOma g{ AoYH$ Zht oH$`m Om gH$Vm h° d ]¢qH$J _m‹`_ g{ hr hm{Zm MmohE & IM© amoe H$m ^˛JVmZ EH$ oXZ _| 10 hμOma g{ μ¡`mXm ZμH$Xr Zht oH$`m Om gH$Vm h¢, Q≠mßg[m{Q>©a H$m{ AoYH$V_ 35 hμOma È[`{ g{ μ¡`mXm ZμH$X Zht oX`m Om gH$Vm h¢ & oZ`_ Vm{∂S>Z{ [a XßS> H$m ‡mdYmZ h°, Am`H$a _| IM© _˛Oa{ o_bZ{ _| ^r H$˛N> eVm{™ H${ gmW ‡oV]ßY bJm h° & ]¢H$ _| o\$∑g oS>[moμOQ> _| ZμH$X O_m 10 bmI VH$ hr H$a gH$V{ h°ß & ‡m∞[Q>u H´$`

_| ^r AoYH$V_ 20 hμOma hr ZμH$X b{ZX{Z H$a gH$V{ h¢ ]mμH$r ]¢qH$J Ï`dhma hr H$a|, ]MV ImV{ _| O_m ZμH$X 1 bmI VH$ hr H$a|, H$ßaQ> AH$mCßQ> _| AoYH$V_ 50 bmI hr H$a|, gr_m CÎbßKZ [a Am`H$a od^mJ H$m Zm{oQ>g Am gH$Vm h°, Â`yM˛Ab \$ßS>, ÒQ>m∞H$, ]mßS> `m oS>]|Ma _| oZd{e _| ^r ‹`mZ aI{ß E{gm oZd{e ZμH$X _{ß 10 bmI g{ AoYH$ Z hm{ A›`Wm Am`H$a oddaUr H$r Om±M hm{ gH$Vr h° & H´{$oS>Q> H$mS>© H$m o]b ^r `oX ZμH$X _| 1 bmI g{ μ¡`mXm M˛H$m`m h° Vm{ Am`H$a od^mJ Am[H${ AH$mCßQ> H$r Om±M H$a gH$Vm h° & ZμH$X b{Z X{Z, ^˛JVmZ, ‡moflV V` gr_m _| hr H$a|, A›`Wm Am`H$a od^mJ H$r Om±M [∂S>Vmb, [{ZÎQ>r H${ hμH$Xma hm|J{ & ❑

(19)

H$|–r` odŒm _ßÃr lr_Vr oZ_©bm grVma_U Z{ ZB© oXÎbr _| dM˛©Ab _m‹`_ g{ OrEgQ>r [oafX H$r 48dt ]°R>H$ H$r A‹`jVm H$r; OrEgQ>r [oafX Z{ Ymam 132 H${ VhV H$˛N> A[amYm| H$m{ A[amY H$r l{Ur g{ hQ>mZ{, Ao^`m{OZ H${ obE H$a H$r amoe H$r Amaßo^H$ gr_m ]∂TmZ{ Am°a OrEgQ>r _| H$ß[mCßqS>J H$r amoe H$_ H$aZ{ H$r og\$moae H$r [à gyMZm H$m`m©b`, ^maV gaH$ma, odŒm _ßÃmb` 17 oXgÂ]a, 2022, 3:28 AmB©EgQ>r

H$|–r` odŒm Am°a H$m∞a[m{a{Q> H$m`© _ßÃr lr_Vr oZ_©bm grVma_U H$r A‹`jVm _| AmO ZB© oXÎbr _| dM˛©Ab _m‹`_ g{ OrEgQ>r [oafX H$r 48dt ]°R>H$ h˛B© & Bg ]°R>H$ _| H$|–r` odŒm am¡` _ßÃr lr [ßH$O Mm°Yar H${ Abmdm am¡`m| Am°a H$|– emogV ‡X{em| (odYmZg^m `˛∑V) H${ odŒm _ßoÃ`m| Am°a odŒm _ßÃmb` Edß am¡`m|/H$|– emogV ‡X{em| H${ doaÓR> AoYH$moa`m| Z{ ^r ^mJ ob`m & OrEgQ>r [oafX Z{ A›` ]mVm| H${ gmW-gmW OrEgQ>r H$a Xam| _| ]Xbmd, Ï`m[ma _| g˛odYm H${ C[m`m| Am°a OrEgQ>r _| AZ˛[mbZ H$m{ g˛Ï`doÒWV H$aZ{ H${ C[m`m| g{ gß]ßoYV oZÂZoboIV og\$moae| H$r h¢:† H$a H$r Xa| : H´$.gß.oddaU[hb{A] †dÒV˛Eß 1.oM>ÎH$m gohV Xmbm| H$r ^ygr Am°a M˛fir/Myar, ImßS>m5%ey›`

Statutes, Rules & Notifications

gohV gm›–2._m{Q>a oÒ[oaQ> ([{Q≠m{b) _| o_bmZ{ H${ obE oa\$mBZoa`m| H$m{18%5% Am[yoV© oH$`m J`m BWmBb EÎH$m{hb

2. `h ^r oZU©` ob`m J`m oH$ _|Wm Ad{™ogg H$r Am[yoV© H$m{ oadg© MmO© Ï`dÒWm H${ VhV emo_b oH$`m OmE O°gm oH$ _|Wm Am∞`b H${ obE oH$`m J`m h° &†

3. `h Ò[Ô H$aZ{ H$m oZU©` ob`m J`m oH$ :  a] (a]-gbmdV) grQ>rEM 1702 H${ VhV dJr©H$•V h° oOg [a 18% H$r Xa g{ OrEgQ>r bJVm h° &†  E∑gQ>ØμO>Z H$r ‡oH´$`m H$m C[`m{J H$aH${ V°`ma \´$m`Âg ode{f Í$[ g{ grQ>rEM 19059030 H${ AßVJ©V AmV{ h¢ Am°a Cg [a 18% H$r Xa g{ OrEgQ>r bJVm h°

22% joV[yoV© C[H$a H$r C¿M Xa BZ g^r Mma eVm{™ H$m{ [yam H$aZ{ dmb{ _m{Q>a dmhZ, `Wm `h bm{H$o‡` Í$[ g{ Eg`ydr H${ Í$[ _| OmZm OmVm h°, BgH$r BßOZ j_Vm 1500 grgr g{ AoYH$ h°, bß]mB© 4000 o__r g{ AoYH$ h° Am°a 170 o__r `m Cgg{ AoYH$ H$r J´mCßS> ∑br`a|g h°, [a bmJy hm{Vr h° &

[{Q≠m{ob`_ [oaMmbZ H${ obE AoYgyMZm gߪ`m 1/2017-grQ>rAma H$r AZ˛gyMr I H${ VhV 5% H$r oZÂZ Xa l{Ur _| Am`mV H$r OmZ{ dmbr dÒV˛Am| [a 5% H$r H$_ Xa bmJy hm{Jr Am°a 12% H$r Xa H${db V^r bmJy hm{Jr O] gm_m›` Xa 12% g{ AoYH$ hm{Jr &

4. EH$ amhV C[m` H${ Í$[ _| [oafX Z{ "oM>ÎH$m gohV Xmbm| H$r ^ygr Am°a M˛fir/Myar, ImßS>m gohV gm›–' [a OrEgQ>r H${ gß]ßY _| [oa[à (3-8-2022) Omar H$aZ{ H$r VmarI g{ e˛Í$ hm{Z{ dmbr _‹`dVr© AdoY H$m{ dmÒVodH$ eßH$mAm| H${ H$maU "O°gm h°' H${ AmYma [a oZ`o_V H$aZ{ H$m oZU©` ob`m & †5. `oX H$m{B© Amdmgr` Ka EH$ [ßOrH$•V Ï`o∫$ H$m{ oH$am`{ [a oX`m OmVm h°, Vm{ Cg [a H$m{B© OrEgQ>r X{` Zht h°, ]eV} oH$ `h A[Zr Ï`o∫$JV j_Vm _| A[Z{ oZdmg H${ Í$[ _| C[`m{J H$aZ{ H${ obE, Am°a A[Z{ Òd`ß H${ obE, Z oH$ A[Z{ Ï`dgm` H${ H$maU oH$am`{ [a oX`m OmVm h° &†

6. È[{ S>{o]Q> H$mS>© H$m{ ]∂T>mdm X{Z{ H$r `m{OZm H${ VhV H$|– gaH$ma ¤mam ]¢H$m| H$m{ oX`m J`m ‡m{ÀgmhZ Am°a H$_ _yÎ` dmb{ ^r_-`y[rAmB© b{Z-X{Z go„gS>r O°g{ h¢, AV: `{ H$a `m{Ω` Zht h¢ &†

Ï`m[ma H$m{ g˛J_ ]ZmZ{ H${ C[m` 1.OrEgQ>r H${ VhV H$˛N> A[amYm| H$m{ A[amY H$r l{Ur g{ hQ>mZm : [oafX Z{ og\$moae H$r h° oH$ -

OrEgQ>r H${ VhV Ao^`m{OZ e˛Í$ H$aZ{ H${ obE H$a amoe H$r ›`yZV_ gr_m EH$ H$am{∂S È[`{ g{ ]∂T>m H$a Xm{ H$am∂S>> È[`{ H$aZm, oOg_| _mb `m g{dmAm| `m Xm{Zm| H$r Am[yoV© H${ o]Zm MmbmZ Omar H$aZ{ H${ A[amY emo_b Zht hm|J{;

H$ß[mCßqS>J amoe H$m{ H$a amoe H${ 50 ‡oVeV g{ 150 ‡oVeV H$r dV©_mZ gr_m g{ KQ>mH$a 25 ‡oVeV g{ 100 ‡oVeV H$r gr_m VH$ bmZm;

grOrEgQ>r AoYoZ`_, 2017 H$r Ymam 132 H$r C[-Ymam (1) H${ IßS> (Or), (O{) Am°a (H${) H${ VhV oZoX©Ô H$˛N> A[amYm| H$m{ J°a-A[amY Km{ofV H$aZm, O°g{- oH$gr AoYH$mar H$m{ CgH${ H$V©Ï`m| H${ oZd©hZ _| ]mYm S>mbZm `m am{H$Zm; - _hÀd[yU© gm˙` H$m{ OmZ]yPH$a odH$•V H$aZm; - OmZH$mar ‡XmZ H$aZ{ _| od\$bVm & 2.J°a-[ßOrH$•V Ï`o∫$`m| H$m{ oa\$ßS> : J°a-[ßOrH$•V IarXmam| ¤mam dhZ oH$E JE H$a H$r dm[gr H${ Xmd{ H${ obE H$m{B© ‡oH´$`m Zht h°, E{g{ _m_bm| _| Ohmß g{dmAm| H$r Am[yoV© H${ obE AZ˛]ßY/g_Pm°Vm, O°g{ ‚b°Q>/Ka H$m oZ_m©U Am°a XrK©H$mobH$ ]r_m [m∞obgr a‘ H$a Xr OmVr h° Am°a g_` g_mflV hm{ OmVm h° gß]ßoYV Am[yoV©H$Vm© ¤mam H´${oS>Q> Zm{Q> Omar H$aZ{ H$r AdoY g_mflV hm{ JB© h° & [oafX Z{ E{g{ _m_bm| _| J°a-[ßOrH$•V IarXmam| ¤mam oa\$ßS> H${ Amd{XZ H$m{ XmoIb H$aZ{ H$r ‡oH´$`m oZYm©oaV H$aZ{ H${ obE EH$ [oa[Ã Omar H$aZ{ H${ gmW grOrEgQ>r oZ`_, 2017 _| gßem{YZ H$r og\$moae H$r & 3.gy˙_ C⁄_m| H${ obE B©-H$m∞_g© H$r g˛odYm : OrEgQ>r [oafX Z{ A[Zr 47dt ]°R>H$ _| J°a-[ßOrH$•V Am[yoV©H$Vm©Am| Am°a H$ß[m{oOeZ H$aXmVmAm| H$m{ H$˛N> eVm{™ H${ AYrZ B©-H$m∞_g© Am∞[a{Q>am| (B©grAm{) H${ _m‹`_ g{ _mb H$r am¡` H${ ^rVa Am[yoV© H$aZ{ H$r AZ˛_oV X{Z{ H${ obE g°’mßoVH$ _ßOyar X{ Xr Wr & [oafX Z{ gß]ßoYV AoYgyMZm Omar H$aZ{ H${ gmW-gmW OrEgQ>r AoYoZ`_ Am°a OrEgQ>r oZ`_m| _| gßem{YZm| H$m{ _ßOyar X{ Xr h°, VmoH$ C›h| gj_ ]Zm`m Om gH${ & BgH${ Abmdm, [m{Q>©b [a AmdÌ`H$ H$m`©j_Vm H${ odH$mg H${ gmW-gmW B©grAm{ ¤mam V°`moa`m| H${ obE [`m©flV g_` ‡XmZ H$aZ{ H${ obE AmdÌ`H$ g_` [a odMma H$aV{ h˛E, [oafX Z{ og\$moae H$r h° oH$ Bg `m{OZm H$m{ 1-10-2023 g{ bmJy oH$`m Om gH$Vm h° & 4. H$˛N> b{Z-X{Z/JoVodoY`m| H$m{ OrEgQ>r H${ Xm`a{ g{ ]mha aIZ{ H${ obE 1-2-2019 g{ grOrEgQ>r AoYoZ`_, 2017 H$r AZ˛gyMr III _| [°am 7, 8 (E) Am°a 8 (]r) emo_b

2023) 85 Statutes, Rules & Notifications

oH$E JE W{, O°g{ oH$ H$a `m{Ω` j{Ã H${ ]mha EH$ ÒWmZ g{ Xyga{ H$a `m{Ω` j{Ã H${ ]mha dmb{ ÒWmZ [a _mb H$r Am[yoV©, g_˛– H${ [ma XyaÒW o]H´$r Am°a A[Z{ ÒWmZ H$r Am{a g{ ÒdrH$•oV g{ [hb{ Jm{Xm_m| _| _mb H$r Am[yoV© & 1-7-2017 g{ 31-1-2019 H$r AdoY H${ Xm°amZ E{g{ b{Z-X{Z/JoVodoY`m| H$r H$aX{`Vm H${ gß]ßY _| gßX{h Am°a AÒ[ÔVm H$m{ Xya H$aZ{ H${ obE, [oafX Z{ C∫$ [°am H$m{ 1-7-2017 g{ ‡^mdr ]ZmZ{ H$r og\$moae H$r h° & hmbmßoH$, ^˛JVmZ oH$E JE H$a H$m H$m{B© oa\$ßS> CZ _m_bm| _| C[b„Y Zht hm{Jm, Ohmß 1-7-2017 g{ 311-2019 H$r AdoY H${ Xm°amZ E{g{ b{Z-X{Z/JoVodoY`m| H${ gß]ßY _| [hb{ g{ hr H$m{B© H$a M˛H$m`m J`m hm{ &

5. [oafX Z{ grOrEgQ>r AoYoZ`_, 2017 H${ oZ`_ 37 H${ C[-oZ`_ (1) H$m{ [yd©Ï`m[r ‡^md g{ 1-10-2022 g{ gßem{oYV H$aZ{ H$r og\$moae H$r h°, VmoH$ grOrEgQ>r AoYoZ`_ H$r Ymam 16 H${ Xyga{ ‡mdYmZ H${ AZ˛gma H${db AmZ˛[moVH$ Í$[ g{ X{` H$a gohV Am[yoV© H${ _yÎ` H$r V˛bZm _| Am[yoV©H$Vm© H$m{ ^˛JVmZ Zht H$r JB© amoe H${ obE BZ[˛Q> Q>°∑g H´${oS>Q> H$m oadg©b oH$`m Om gH${ &

6. [oafX Z{ grOrEgQ>r oZ`_, 2017 _| oZ`_ 37E H$m{ emo_b H$aZ{ H$r og\$moae H$r VmoH$ EH$ [ßOrH$•V Ï`o∫$ ¤mam BZ[˛Q> Q>°∑g H´${oS>Q> H$m{ EH$ oZoX©Ô oVoW VH$ H$a H$m ^˛JVmZ Z H$aZ{ H$r oÒWoV _| BZ[˛Q> Q>°∑g H´${oS>Q> H${ oadg©b H${ obE Vßà Am°a Bg Vah H´${oS>Q> H${ [˛Z: bm^ H${ obE Vßà oZYm©oaV oH$`m Om gH${, AJa Am[yoV©H$Vm© ]mX _| H$a H$m ^˛JVmZ H$aVm h° & Bgg{ grOrEgQ>r AoYoZ`_, 2017 H$r Ymam 16(2)(gr) H${ VhV BZ[˛Q> Q>°∑g H´${oS>Q> ‡mflV H$aZ{ H$r eV© H$m AZ˛[mbZ H$aZ{ H$r ‡oH´$`m AmgmZ hm{ OmEJr&

7. grOrEgQ>r oZ`_, 2017 H${ oZ`_ 108 H${ C[-oZ`_ (3) Am°a oZ`_ 109 _| gßem{YZ oH$`m OmEJm VmoH$ A[rb oH$E JE AmX{e H$r ‡_moUV ‡oV O_m H$aZ{ Am°a A[rbr` ‡moYH$mar ¤mam AßoV_ [mdVr Omar H$aZ{ H$r AmdÌ`H$Vm [a Ò[ÔVm ‡XmZ H$r Om gH${ & Bgg{ A[rbm| [a g_` [a H$ma©dmB© H$aZ{ _| g˛odYm hm{Jr Am°a A[rbH$Vm©Am| H${ obE AZ˛[mbZ H$m ]m{P H$_ hm{Jm &

8. grOrEgQ>r oZ`_mdbr, 2017 _| oZ`_ 109gr Am°a \$m∞_© OrEgQ>r E[rEb-01/ 03 S>„Î`y H$m{ emo_b oH$`m OmEJm VmoH$ oZoÌMV oZoX©Ô MaU VH$ A[rb H${ Amd{XZ H$m{ dm[g b{Z{ H$r g˛odYm ‡XmZ H$r Om gH${ & Bgg{ A[rbr` AoYH$moa`m| H${ ÒVa [a _˛H$X_m| H$m{ H$_ H$aZ{ _| _XX o_b{Jr & 9. `h Ò[Ô H$aZ{ H${ obE BgH$m [oa[Ã Omar oH$`m OmEJm oH$ ]r_m H$ß[oZ`m| ¤mam ]r_mYmaH$ H$m{ oX`m OmZ{ dmbm Zm{ ∑b{_ ]m{Zg ]r_m g{dmAm| H${ _yÎ`mßH$Z H${ obE ÒdrH$m`© H$Q>m°Vr h°&

10. CZ H$aXmVmAm| H${ gß]ßY _| OrEgQ>r H$mZyZ H${ VhV d°YmoZH$ X{` amoe H${ oZamH$aU H${ _˛‘{ H$m{ Ò[Ô H$aZ{ H${ obE Bg Ame` H$m [oa[à Omar oH$`m OmEJm, oOgH${ obE oXdmbm Am°a oXdmob`m[Z gßohVm, 2016 H${ VhV H$m`©dmhr H$m{ AßoV_ Í$[ oX`m J`m h° & grOrEgQ>r oZ`_, 2017 H${ oZ`_ 161 Am°a \$m∞_© OrEgQ>r S>rAmagr-25 ^r Bg{ g˛J_ ]ZmZ{ H${ obE gßem{oYV oH$`m OmZm h° &

11. grOrEgQ>r oZ`_, 2017 H${ oZ`_ 12 H${ C[-oZ`_ (3) H$m{ gßem{oYV oH$`m OmEJm VmoH$ [ßOrH$•V Ï`o∫$`m| H$m{ CZH${ AZ˛am{Y [a CZH${ [ßOrH$aU H$m{ a‘ H$aZ{ H${ obE g˛odYm ‡XmZ H$r Om gH${, oO›h| grOrEgQ>r AoYoZ`_, 2017 H$r Ymam 52 H${ VhV g´m{V [a H$a EH$Ã H$aZm `m Ymam 51 H${ VhV g´m{V [a H$a H$Q>m°Vr H$aZm AmdÌ`H$ h° &

12. AmB©OrEgQ>r AoYoZ`_, 2017 H$r Ymam 12 H$r C[-Ymam (8) H${ ‡mdYmZ H${ AZ˛gma Bg Ame` H$m [oa[à Omar oH$`m OmEJm oH$ oH$g ‡H$ma H$r Am[yoV© H${ obE _mb H${ [oadhZ H$r g{dmAm| H$r Am[yoV© H${ ÒWmZ g{ gß]ßoYV _˛‘m| H$m{ Ò[Ô H$aZ{ Am°a ‡mflVH$Vm© H$m{ BZ[˛Q> Q>°∑g H´${oS>Q> H$r C[b„YVm gß^d hm{ gH${ & `h ^r og\$moae H$r JB© h° oH$ AmB©OrEgQ>r AoYoZ`_, 2017 H$r Ymam 12 H$r C[-Ymam (8) H${ ‡mdYmZ H$m{ hQ>m oX`m OmE & 13. odo^fi _˛‘m| [a AÒ[ÔVm Am°a H$mZyZr oddmXm| H$m{ Xya H$aZ{ H${ obE oZÂZoboIV [oa[à Omar H$aZm, Bg ‡H$ma ]∂S{ [°_mZ{ [a H$aXmVmAm| H$m{ bm^mo›dV H$aZm: A.odŒm df© 2017-18 Am°a 2018-19 H${ Xm°amZ \$m∞_© OrEgQ>rAma-2E H$r V˛bZm \$m∞_© OrEgQ>rAma-3]r _| ‡mflV BZ[˛Q> Q>°∑g H´${oS>Q> _| AßVa dmb{ _m_bm| _| BZ[˛Q> Q>°∑g H´${oS>Q> H${ gÀ`m[Z H$r ‡oH´$`m & ].grOrEgQ>r AoYoZ`_, 2017 H$r Ymam 75 H$r C[-Ymam (2) H${ gßX^© _| _mßJ H${ [˛ZoZ©Ym©aU H${ VarH${ H$m{ Ò[Ô H$aZm & g.EH$ BH$mB© H${ gß]ßY _| B©-MmbmZ H$r ‡`m{¡`Vm H${ gß]ßY _| Ò[ÔrH$aU & OrEgQ>r AZ˛[mbZ H$m{ g˛Ï`doÒWV H$aZ{ H${ C[m`††††††††††††††

14. ]m`m{_{oQ≠H$ H${ _m‹`_ g{ "AmYma' gÀ`m[Z Am°a [ßOrH$aU Amd{XH$m| H${ Om{oI_AmYmoaV ^m°oVH$ gÀ`m[Z H${ obE J˛OamV am¡` _| EH$ [m`bQ> H${ gßMmbZ H$m ‡ÒVmd & BgH${ obE grOrEgQ>r odoZ`_, 2017 H${ oZ`_ 8 Am°a oZ`_ 9 _| gßem{YZ oH$`{ Om`|J{& Bgg{ \$Or© Am°a Ombr [ßOrH$aUm| H$r g_Ò`m g{ oZ[Q>Z{ _| _XX o_b{Jr & 15. [°Z-Zß g{ O˛∂S{ _m{]mBb Zß]a Am°a B©-_{b [V{ (gr]rS>rQ>r S>{Q>m]{g g{ ‡mflV) H$m{ \$m∞_© OrEgQ>r AmaB©Or-01 _| XO© oH$`m Om`{Jm Am°a E{g{ [°Z-Zß g{ O˛∂S{ _m{]mBb Zß]a Am°a B©_{b [V{ [a [ßOrH$aU H${ g_` Am{Q>r[r-AmYmoaV gÀ`m[Z oH$`m Om`{Jm, VmoH$ ]{B©_mZ VÀdm|

2023) 87 Statutes, Rules & Notifications

¤mam C∫$ [°Z YmaH$ H$r OmZH$mar H${ o]Zm, Ï`o∫$ H${ [°Z H${ X˛È[`m{J H$m{ ‡oV]ßoYV oH$`m Om gH${ &

16. grOrEgQ>r AoYoZ`_, 2017 H$r Ymam 37, 39, 44 Am°a 52 _| gßem{YZ oH$`{ Om`|J{, VmoH$ ‡mgßoJH$ oaQ>Z©/oddaU XmoIb H$aZ{ H$r oZ`V VmarI g{; oaQ>Z©/oddaU XmoIb H$aZ{ H$r AoYH$V_ AdoY H$m{ VrZ gmb VH$ H${ obE gro_V oH$`m Om gH${ &

17. grOrEgQ>r AoYoZ`_, 2017 H$r Ymam 52 Am°a Ymam 9(5) H${ VhV B©grAm{ H${ _m‹`_ g{ H$r JB© Am[yoV© H${ oddaU H$r oa[m{qQ>©J Am°a grOrEgQ>r AoYoZ`_, 2017 H$r Ymam 9(5) H${ VhV Am[yoV©H$Vm© ¤mam H$r JB© Am[yoV© H${ g›X^© _| B©grAm{ ¤mam oa[m{qQ>©J ‡XmZ H$aZ{ H${ obE \$m∞_© OrEgQ>rAma-1 _| gßem{YZ oH$`m OmEJm & 18. oZ`_ 88gr Am°a \$m∞_© OrEgQ>r S>rAmagr-01]r H$m{ grOrEgQ>r odoZ`_, 2017 _| emo_b oH$`m OmEJm, VmoH$ H$aXmVm H$m{ \$m∞_© OrEgQ>rAma-1 Am°a \$m∞_© OrEgQ>rAma3]r _| oa[m{Q>© H$r JB© X{ZXmar d Q>°∑g AdoY H$r X{ZXmar H${ ]rM H$m AßVa EH$ oZoX©Ô amoe Am°a/ `m EH$ oZoX©Ô ‡oVeV g{ AoYH$ h°, Bg AßVa H${ ]ma{ _| `m Vm{ AßVa X{`Vm H$m ^˛JVmZ H$aZ{ `m AßVa H$r Ï`mª`m H$aZ{ _| gj_ ]ZmZ{ H${ obE H$m∞_Z [m{Q>©b ¤mam gyMZm Xr Om gH${& BgH${ Abmdm, grOrEgQ>r oZ`_, 2017 H${ oZ`_ 59 H${ C[-oZ`_ (6) _| IßS> (S>r) H$m{ Om{∂S>m OmEJm, VmoH$ ]mX H$r H$a AdoY H${ obE \$m∞_© OrEgQ>rAma-1 H$r ‡ÒV˛oV H$m{ ‡oV]ßoYV oH$`m Om gH${, `oX H$aXmVm ¤mam Z Vm{ gyMZm _| oZoX©Ô amoe O_m H$r J`r h° Am°a amoe H$m ^˛JVmZ Z oH$E OmZ{ H${ H$maUm| H$m{ Ò[Ô H$aV{ h˛E Z hr H$m{B© O]md ‡ÒV˛V oH$`m h° & `h H$aXmVmAm| H$m{ H$a AoYH$moa`m| H${ hÒVj{[ H${ o]Zm, CZH${ ¤mam oa[m{Q>© H$r JB© E{gr X{ZXmoa`m| _| AßVa H$m ^˛JVmZ/Ï`mª`m H$aZ{ _| g˛odYm ‡XmZ H$a{Jm & 19. AmB©OrEgQ>r AoYoZ`_, 2017 H$r Ymam 2(16) H${ VhV "J°a-H$a `m{Ω` Am∞ZbmBZ ‡mflVH$Vm©' H$r [oa^mfm _| gßem{YZ Am°a AmB©OrEgQ>r AoYoZ`_, 2017 H$r Ymam 2(17) H${ VhV "Am∞ZbmBZ gyMZm Am°a S>{Q>m]{g [h˛ßM `m [˛Z‡m©oflV g{dmEß (Am{AmB©S>rEAma)' H$r [oa^mfm _| gßem{YZ oH$E Om`|J{, VmoH$ Am{AmB©S>rEAma g{dmAm| H${ H$amYmZ g{ gß]ßoYV Ï`mª`m g{ O˛∂S{ _˛‘m| Am°a _˛H$X_m| H$m{ H$_ oH$`m Om gH${ & Zm{Q> : Bg odkoflV _| OrEgQ>r [oafX H$r og\$moaem| H$m{ ohVYmaH$m| H$r OmZH$mar H${ obE gab ^mfm _| ‡ÒV˛V oH$`m J`m h°, oOg_| ‡_˛I ]mVm| H${ gmW odo^fi oZU©` ^r emo_b h¢ & B›h| ‡mgßoJH$ [oa[Ãm|/AoYgyMZmAm|/H$mZyZ gßem{YZm| H${ _m‹`_ g{ ‡^mdr oH$`m OmEJm, oOZ_| H$mZyZ H$r eo∫$ hm{Jr &†† ❑

(20)

Order u/s 3(4) of M.P. VAT Act, 2002 r/w Noti. No. (13) dtd. 4-2-2022 specifying areas of appellate authorities

AmX{e H´$. E\$ E 3-01-2022-1-[mßM (67). ^m{[mb, oXZmßH$ 16 ZdÂ]a 2022 - _‹`‡X{e d{Q> AoYoZ`_, 2002 (H´$_mßH$ 20 gZ≤ 2002) H$r Ymam 3 H$r C[Ymam (4) ¤mam ‡XŒm eo∫$`m| H$m{ ‡`m{J _| bmV{ h˛E VWm Bg od^mJ H$r AoYgyMZm H´$. E\$E-3-01-2022-1-[mßM (13), ^m{[mb, oXZmßH$ 4 \$adar 2022 H${ AZ˛gma, am¡` gaH$ma, EVX≤¤mam, ZrM{ Xr JB© gmaUr H${ H$m∞b_ (2) _| CÎb{oIV A[rbr` ‡moYH$mar ¤mam C[m`˛∫$, dmoUo¡`H$ H$a ¤mam [moaV AmX{em| H${ odÈ’, C∫$ AoYoZ`_ H$r Ymam 46 H${ AYrZ bßo]V `m CX≤^yV hm{Z{ dmb{ A[rb ‡H$aUm| H$m{ oZ[Q>mZ{ H$r eo∫$`m| H$m C[`m{J H$aZ{ H${ obE H$m∞b_ (3) _| j{à odoZoX©Ô H$aVr h°, `h CŒmaXmo`Àd CZH${ dV©_mZ CŒmaXmo`Àdm| H${ AoVoa∫$ hm{Jm :gmaUr

A.H´$. Zm_, [XZm_ Edß dV©_mZ [XÒWm[Zm j{Ã (1) (2) (3)

1.lr_Vr V›dr h˛S>≤S>m, A[a Am`˛∫$, dmoUo¡`H$ H$a,BßXm°a [oaj{Ã-2 _˛ª`mb`, BßXm°a

2.lr o_am© H$˛Âhma, C[m`˛∫$, dmoUo¡`H$ H$a,BßXm°a gß^mJ-3 _˛ª`mb`, BßXm°a

3.lr Jm{[mb [m{admb, C[m`˛∫$, dmoUo¡`H$ H$a,BßXm°a gß^mJ-1 Edß _˛ª`mb`, BßXm°aBßXm°a gß^mJ-2

4.lr Zmam`U o_l, C[m`˛∫$, dmoUo¡`H$ H$a,^m{[mb [oaj{à _˛ª`mb`, B›Xm°a

5.lr `y.Eg. ]°g, C[m`˛∫$, dmoUo¡`H$ H$a, H$m`m©b`,Ωdmob`a [oaj{à Am`˛∫$, dmoUo¡`H$ H$a, _‹`‡X{e, BßXm°a (EßQ>r B©d{OZ „`yam{, Ωdmob`a)

6.lr Ama.H${. e_m©, C[m`˛∫$, dmoUo¡`H$ H$a, _˛ª`mb`,O]b[wa [oaj{à B›Xm°a

[aßV˛, `h oH$ D$[a CoÎboIV AoYH$moa`m| ¤mam Òd`ß ¤mam [moaV AmX{em| H${ odÈ’

2023) 89 Statutes, Rules & Notifications

Notification M.P. VAT Act, 2002 - (71) dated 27-12-2022

bßo]V AWdm CX≤^yV hm{Z{ dmbr oH$gr A[rb H$m oZd©V©Z Zht oH$`m Om`{Jm & [Published in the Gazette of Madhya Pradesh dated 16-11-2022] ❑ Noti. u/s 20(8) of M.P. VAT Act, 2002 extending the period of pending cases for assessment for F.Y. 2020-21 upto 304-2023 which has not been completed upto 31-12-2022 d{Q> Edß A›` AoYoZ`_m| H{$ AßVJ©V [{Q>≠m{ob`_ H´y$S>, hmB© Ò[rS> S>rμOb, _m{Q>a oÒ[oaQ> ([{Q>≠m{b), ‡mH•$oVH$ J°g, od_mZZ Q>]m©BZ B™YZ (E.Q>r.E\$.) Edß _mZd C[`m{J H{$ obE _oXam g{ gß]ßoYV H$mbmdam{oYV hm{Z{ dmb{ H$a oZYm©aU ‡H$aUm| H{$ oZdV©Z h{Vw g_` gr_m _| d•o’ oH$E OmZ{ ]m]X

(21)

H´$. CT-4-0002-2022-Sec-1-[m±M (CT) (71). ^m{[mb, oXZmßH$ 27 oXgÂ]a 2022 - `V:, am¡` gaH$ma H$m `h g_mYmZ hm{ J`m h° oH$ _‹`‡X{e d{Q> AoYoZ`_, 2002 (H´$_mßH$ 20 gZ≤ 2002), H${›–r` odH´$` H$a AoYoZ`_, 1956 (1956 H$m H´$_mßH$ 74), _‹`‡X{e _m{Q>a oÒ[oaQ> C[H$a AoYoZ`_, 2018 (H´$_mßH$ 2 gZ≤ 2018), _‹`‡X{e hmB© Ò[rS> S>rOb C[H$a AoYoZ`_, 2018 (H´$_mßH$ 1 gZ≤ 2018) H${ AYrZ H$a ^˛JVmZ H${ Xmo`ÀdmYrZ gß]ßoYV ‡H$aUm| _| Ï`m[moa`m| H${ H$a oZYm©aU d [˛Z: H$a oZYm©aU H$r E{gr g_ÒV H$m`©dmoh`m±, oO›h| _‹`‡X{e d{Q> AoYoZ`_, 2002 (H´$_mßH$ 20 gZ≤ 2002) H$r Ymam 20 H$r C[Ymam (7) H${ C[]ßYm| H${ AYrZ H$°b{ S>a df© 2022 H$r g_moflV VH$ [yU© oH$`m OmZm h°, H$a oZYm©aU ‡moYH$moa`m| ¤mam oH$`{ J`{ g_ÒV gß^d ‡`mgm| H${ ]mdOyX odohV H$mbmdoY H${ ^rVa [yU© Zht H$r Om gH$Vr h¢ Am°a E{gr H$m`©dmoh`m| H$m{ J˛U-Xm{f H${ AmYma [a [yU© H$aZ{ h{V˛ H$a oZYm©aU ‡moYH$moa`m| H$m{ g_W© ]ZmZ{ H$r X•oÔ g{ `h AmdÌ`H$ h° oH$ E{gr H$m`©dmoh`m| H$m{ [yU© H$aZ{ H${ obE odohV g_`-gr_m oXZmßH$ 30 A‡°b, 2023 VH$ ]∂TmB© OmE & AVEd, _‹`‡X{e d{Q> AoYoZ`_, 2002 (H´$_mßH$ 20 gZ≤ 2002) H$r Ymam 20 H$r C[Ymam (8) ¤mam ‡XŒm eo∫$`m| H$m{ ‡`m{J _| bmV{ h˛E, am¡` gaH$ma, EVX≤¤mam, ‡À`{H$ Ï`m[mar H${ gß]ßY _| C∫$ AoYoZ`_m| H${ AYrZ gß]ßoYV bßo]V ‡H$aUm| _| H$a oZYm©aU d [˛Zï H$a oZYm©aU H$r ‡À`{H$ E{gr H$m`©dmoh`m± Om{ 31 oXgÂ]a, 2022 VH$ [yU© Zht hm{Vr h¢, H$m{ [yU© H$aZ{ H$r H$mbmdoY H$m{ oXZmßH$ 30 A‡°b 2023 VH$ ]∂T>mB© OmVr h° & [Published in the Gazette of Madhya Pradesh dated 27-12-2022] ❑

(22)

Notification u/s 20(8) of M.P. VAT Act, 2002 amending Noti. Nos. (93) dtd. 30-12-2021; (27) dtd. 27-4-2022; (40) dtd. 207-2022 & (61) dtd. 30-9-2022 extending the period of pending cases for assessment for F.Y. 2019-20 upto 31-12023 which has not been completed upto 30-11-2022

d{Q> Edß A›` AoYoZ`_m| g{ gß]ßoYV df© 2019-20 H$r AdoY H{$ bßo]V H$a oZYm©aU ‡H$aUm| H{$ oZamH$aU H$r g_`gr_m _| d•o’ oH$E OmZ{ H{$ gß]ßY _| H´$. E\$ E 3-22-2021-1-[mßM (69). ^m{[mb, oXZmßH$ 30 ZdÂ]a 2022 - _‹`‡X{e d{Q> AoYoZ`_, 2002 (H´$_mßH$ 20 gZ≤ 2002) H$r Ymam 20 H$r C[Ymam (8) ¤mam ‡XŒm eo∫$`m| H$m{ ‡`m{J _| bmV{ h˛E, am¡` gaH$ma, EVX≤¤mam, Bg od^mJ H$r AoYgyMZm H´$_mßH$ E\$ E 3-22-2021-1-[mßM (93), ^m{[mb, oXZmßH$ 30 oXgÂ]a 2021, AoYgyMZm H´$_mßH$ E\$ E 3-22-2021-1-[mßM (27), ^m{[mb, oXZmßH$ 27 A‡°b 2022, AoYgyMZm H´$_mßH$ E\$ E 3-22-2021-1- [mßM (40), ^m{[mb, oXZmßH$ 20 O˛bmB© 2022 Edß AoYgyMZm H´$_mßH$ E\$ E 3-22-2021-1-[mßM (61), ^m{[mb, oXZmßH$ 30 ogVÂ]a 2022 _| oZÂZoboIV Am°a gßem{YZ H$aVr h°, AWm©V≤:gßem{YZ

C∫$ AoYgyMZm _| AßH$ Edß e„X ""30 ZdÂ]a 2022'' H${ ÒWmZ [a AßH$ Edß e„X ""31 OZdar 2023'' ‡oVÒWmo[V oH$`{ OmEß & [Published in the Gazette of Madhya Pradesh dated 30-11-2022] ❑

(23)

N>ŒmrgJ∂T> am¡` H$a gß`w∫$ Am`w∫$m| H$r [Xm{fioV C[amßV ZdrZ [XÒWm[Zm

N>ŒmrgJ∂T> emgZ, dmoUo¡`H$ H$a od^mJ :: _ßÃmb` :: _hmZXr ^dZ, Zdm am`[˛a //AmX{e//

H´$_mßH$ E\$ 6-17/2022/dmH$./[mßM - Zdm am`[˛a, AQ>b ZJa, oXZmßH$ -12-2022 - am¡` emgZ EVX≤¤mam od^mJr` [Xm{fioV go_oV H$r AZ˛eßgm H${ AmYma [a, dmoUo¡`H$ H$a od^mJ H${ oZÂZoboIV AoYH$moa`m| H$m{ am¡` H$a gß`w∫$ Am`˛∫$ g{ am¡` H$a A[a Am`˛∫$ H${ [X [a, [˛ZarojV d{VZ _°oQ≠∑g H${ b{db 15 (d{VZ ]¢S> È[`{ 37400-

2023) 91 Statutes, Rules & Notifications

67000 + J´{S> d{VZ È[`{ 8700) _| H$m`©^ma J´hU H$aZ{ H$r oVoW g{, [Xm{fiV H$aV{ h˛E C›h|, ZrM{ Xoe©V VmobH$m _| CZH${ Zm_ H${ g_j H$m∞b_-4 _| Xem©`{ ÒWmZ [a AÒWmB© Í$[ g{, AmJm_r AmX{e VH$ [XÒW H$aVm h° ïñ

H´$. am¡` H$a gß`w∫$dV©_mZ [XÒWm[Zm[Xm{fioV C[amßV ZdrZ Am`w∫$ H$m Zm_[XÒWm[Zm (1)(2)(3)(4)

1.lr_Vr Zrob_m oVΩJmam¡` H$a gß`w∫$ Am`w∫$,am¡` H$a A[a Am`w∫$, am`[wa gß^mJ H´$_mßH$ñXm{,_wª`mb`, Zdm am`[wa

2.lr EM.Eb. oh∂S>H$m{am¡` H$a gß`w∫$ Am`w∫$,am¡` H$a A[a Am`w∫$, XwJ© gß^mJ_wª`mb`, Zdm am`[wa

3.lr Q>r.Ama. Ywd}$am¡` H$a _wª`mb`,am¡` H$a A[a Am`w∫$, Zdm am`[wa_wª`mb`, Zdm am`[wa

2. C∫$ AmX{e _mZZr` N>ŒmrgJ∂T> C¿M ›`m`mb` o]bmg[˛a _| Xm`a `moMH$m W.P. (S) No. 9778/2019 Vishnu Prasanna Tiwari Vs. State of Chhattisgarh & another Edß W.P. (PIL) No. 91/2019 S. Santosh Kumar Vs. State of Chhattisgarh & another _| [moaV AßoV_ AmX{e H${ A‹`mYrZ hm{Jm &

3. C[am{∫$ AoYH$moa`m| H$r doaÓR>Vm _yb gßdJ© _| doaÓR>Vm H´$_ AZ˛gma hr ah{Jr & (_Zm{O H$˛_ma o_lm) Ada goMd, N>ŒmrgJ∂T> emgZ, dmoUo¡`H$ H$a od^mJ ❑

Order dated 30-12-2022 (24)

N>ŒmrgJ∂T> am¡` H$a C[m`˛∫$m| H$r [Xm{fioV C[amßV ZdrZ [XÒWm[Zm N>ŒmrgJ∂T> emgZ, dmoUo¡`H$ H$a od^mJ :: _ßÃmb` :: _hmZXr ^dZ, Zdm am`[˛a //AmX{e//

H´$_mßH$ E\$ 6-18/2022/dmH$./[mßM - Zdm am`[˛a, , AQ>b ZJa, oXZmßH$ 30-12-2022 - am¡` emgZ EVX≤¤mam od^mJr` [Xm{fioV go_oV H$r AZ˛eßgm H${ AmYma [a, dmoUo¡`H$ H$a od^mJ H${ oZÂZoboIV AoYH$moa`m| H$m{ am¡` H$a C[m`˛∫$ g{ am¡` H$a

gß`˛∫$ Am`˛∫$ H${ [X [a [˛ZarojV d{VZ _°oQ≠∑g H${ b{db 14 (d{VZ ]¢S> È[`{ 1560039100 + J´{S> d{VZ È[`{ 7600) _| H$m`©^ma J´hU H$aZ{ H$r oVoW g{, [Xm{fiV H$aV{ h˛E C›h|, ZrM{ Xoe©V VmobH$m _| CZH${ Zm_ H${ g_j H$m∞b_-4 _| Xem©`{ ÒWmZ [a AÒWmB© Í$[ g{, AmJm_r AmX{e VH$ [XÒW H$aVm h° ïñ H´$. am¡` H$a C[m`w∫$dV©_mZ [XÒWm[Zm[Xm{fioV C[amßV ZdrZ H$m Zm_[XÒWm[Zm (1)(2)(3)(4)

1.lr N>Vam_ _ohbmßJ{H$m`m©b` am¡` H$a Am`w∫$,H$m`m©b` am¡` H$a gß`w∫$ _˛ª`mb`, Zdm am`[˛aAm`w∫$ am`[wa gß^mJ H´$_mßH$-Xm{

2.lr AO` X{dmßJZam¡` H$a C[m`w∫$,H$m`m©b` am¡` H$a gß`w∫$ amOZmßXJmßdAm`w∫$ (‡dV©Z) o]bmg[wa

3.lr_Vr ^mdZm AbrgoMd, N>ŒmrgJ∂T> dmoUo¡`H$H$m`m©b` am¡` H$a gß`w∫$ H$a AoYH$aU, Zdm am`[waAm`w∫$, XwJ© gß^mJ

4.lr_Vr Jwbm[mH$m`m©b` amO` H$a gß`w∫$H$m`m©b` am¡` H$a Am`w∫$, [wag{R>Am`w∫$, am`[wa gß^mJ_wª`mb`, Zdm am`[wa H´$_mßH$ñXm{

2. C∫$ AmX{e _mZZr` N>ŒmrgJ∂T> C¿M ›`m`mb` o]bmg[˛a _| Xm`a `moMH$m W.P. (S) No. 9778/2019 Vishnu Prasanna Tiwari Vs. State of Chhattisgarh & another Edß W.P. (PIL) No. 91/2019 S. Santosh Kumar Vs. State of Chhattisgarh & another _| [moaV AßoV_ AmX{e H${ A‹`mYrZ hm{Jm &

3. C[am{∫$ AoYH$moa`m| H$r doaÓR>Vm _yb gßdJ© _| doaÓR>Vm H´$_ AZ˛gma hr ah{Jr & (_Zm{O H$˛_ma o_lm)

Ada goMd, N>ŒmrgJ∂T> emgZ, dmoUo¡`H$ H$a od^mJ ❑

Statutes, Rules & Notifications

C.G. Vat Act, 2005 - (92) dated 30-12-2022

Notification under Section 15-B(1)(ii) of C.G. Vat Act, 2005 specifying date of submission of Form 18 (self assessment) for the financial year 2019-20, 2020-21 and 2021-22 up to 31-3-2023

No. F 10-49/2022/CT/V (92) Nava Raipur, Dated 30 December, 2022 - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts the class of dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and Chhattisgarh Value Added Tax Rules, 2006 as specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely :

S. No. Class of dealers Year Section / Rule from which exemption granted

Restrictions and conditions (1) (2) (3) (4) (5)

1. Registered dealer, whose annual turnover is less than Rs. 1 crore, who deals in goods as specified in Schedule of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)

Financial year 2019-20, 2020-21 and 2021-22

Clauses (c) of subsection (1) of section 19, clause (i), (ii) and (iii) of subsection (2) of Section 21 and subsection (2) of Section 41 and rule 20(2)(a)

Part-C of Form-18 prescribed

When the dealer specified in column (2) after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of subsection (1) of section 19 of the Chhattisgarh Value Added Tax Act, 2005 for financial year as specified in

2. Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is less than Rs. 10 crore, except dealer, who deals in goods specified in Schedule of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)

Financial year 2019-20, 2020-21 and 2021-22

under clause (b) of subrule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006

Clauses (c) of subsection (1) of section 19, clause (i), (ii) and (iii) of subsection (2) of Section 21 and subsection (2) of Section 41 and rule 20(2)(a)

Part-C of Form-18 prescribed under clause (b) of subrule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006.

(Vol.

specified in column (3) of this Schedule up to 31-3-2023.

When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of Subsection (1) of section 19 of the Chhattisgarh Value Added Tax Act, 2005 for financial year as specified in column (3) of this Schedule up to 31-3-2023 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act,

2023) 95

3. Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is Rs. 10 crore or more, who deals in goods specified in Schedule of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)

Statutes, Rules & Notifications

C.G. Vat Act, 2005 - (92) dated 30-12-2022

1961 before the Commercial Tax Officer.

Financial year 2019-20, 2020-21 and 2021-22

Clauses (i), (ii) and (iii) of subsection (2) of Section 21 and rule 20(2)(a)

Part-C of Form-18 prescribed under clause (b) of subrule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006.

When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of Subsection (1) of section 19 of the Chhattisgarh Value Added Tax Act, 2005 for financial year as specified in column (3) of this Schedule up to 31-3-2023 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 and audit report in Form-50 as specified in sub-rule (1) of rule 53 of

(26)

(Him Shikhar Gupta) Special Secretary 

Notification under Section 21(8) of C.G. Vat Act, 2005 extending date of period of assessment upto 30th June 2023 which has not been completed upto 31-12-2022

No. F 10-49/2022/CT/V(93) Nava Raipur, Atal Nagar, Dated 30th December, 2022 - Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act 2005 (No.2 of 2005) and the Central sales Tax Act 1956 (No.74 of 1956) which have to be completed by the end of the Calendar Year 2022 under the provisions of sub-Section (7) of Section 21 of The Chhattisgarh Value Added Tax Act 2005 (No.2 of 2005), can not be completed within the prescribed period despite all possible efforts being made by the assessing authorities. In order to enable the assessing authorities to complete such proceedings on merits, it is essential in the interest of justice that the time limit prescribed for the completion of such proceedings is extended.

Now, therefore, in exercise of the powers conferred by sub-section (8) of Section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) the State Government, hereby, extends up to 30th June 2023, the period of completion of every such assessment proceedings with relation to the goods specified in schedule under the said Act, in respect of every dealer pending before Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer which is not completed by 31 December 2022.

2. This Notification shall come into force from date of issue.

(Him

Shikhar

Gupta) Special Secretary 

Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer.

Volume 70 2023

TAX LAW DECISIONS

Full

(2023) 70 TLD 1

In the High Court of Delhi Hon’ble Rajiv Shakdher & Tara Vitasta Ganju, JJ. Ankush Auto Deals Vs. Commissioner of DGST & Anr. W.P.(C) 12233/2021 & CM Appl. 4315/2022 July 21, 2022

Deposition : In favour of revenue

Interest on delayed refunds - Section 56 of GST Act, 2017Respondents/revenue could not have retained the money beyond the period stipulated under Section 56 of the Act, therefore, interest is payable to the petitioner.

Writ petition disposed of

Cases referred : *GNC Infra LLP Vs. Assistant Commissioner (circle), W.P (C) 18165/ 2021, Madras High Court dated 28-9-2022

Mr. Vasdev Lalwani with Mr Rohit Gautam, Advs. for the petitioner. Mr. Rishikesh Kumar with Ms. Seema Priya and Muhammad Zaid, Advs. for the respondent-1.

:: ORDER (Oral) ::

The Order of the Court was made by RAJIV SHAKDHER, J. :

1. On the previous date i.e., 12-5-2022, we had recorded as follows:

“1. The counsel for the petitioner informs us that the grievance of the petitioner has been partially addressed, as the principal amount towards refund has already been remitted.

1.1. Therefore, according to learned counsel for the petitioner, what remains is the payment of statutory interest.

1.2. This position is affirmed by the counsel for the respondents.

2. As a matter of fact, a copy of the order dated 22-3-2022, passed by the Goods and Service Tax Officer (GSTO), Ward-72, Department of Trade & Taxes has been placed before us.

2.1. The calculation, as reflected in the said order, insofar as the petitioner is concerned reads as follows :

“(1) Refund claimed by the taxpayer: Rs.25,29,944/-

(2) Refund already granted Rs.14,22,482/-

(3) Refund to be further allowed Rs.11,07,462/-””

3. Clearly, the concerned officer has not addressed the petitioner’s grievance with regard to the payment of statutory interest.

3.1. Prima facie, we are of the opinion that statutory interest would have to be paid to the petitioner.

3.2. Mr Rishikesh Kumar, who appears on behalf of the respondents, seeks a short accommodation to address the court on this aspect.

4. At the request of Mr Kumar, list the matter on 21-7-2022.

5. For the purposes of good order and record, the Registry will scan and upload the payment order as well as the order dated 223-2022, so that the same stands embedded in the case file.”

2. Mr Rishikesh Kumar, who appears on behalf of the respondents/ revenue, says that counter-affidavit has been filed.

3. We are told that the counter-affidavit was filed on 20-7-2022.

3.1. Consequently, the counter-affidavit is not on record. However, a hardcopy of the same has been furnished to us.

4. A perusal of the same would show that the only reason the respondents/ revenue have denied grant of statutory interest to the petitioner, is because Covid-19 was raging and there was delay in processing the petitioner’s refund.

4.1. As noted on 12-5-2022, the principal amount has already been refunded to the petitioner.

5. In support of the aforesaid plea, the respondents/revenue have relied upon various orders passed by the Supreme Court in Suo Motu W.P (C.) 3/2020 and have also referred to the judgment of the Madras High Court dated 28-9-2022, passed in W.P (C) 18165/2021, titled M/s GNC Infra LLP Vs. Assistant Commissioner (circle), in support of his submission that the period for processing refund claims stood extended.

6. On the other hand, Mr Vasdev Lalwani, who appears on behalf of the petitioner, says that the principles enunciated in the orders/ judgement referred to above will not be applicable in the present case.

6.1. It is Mr Lalwani’s submission that the refund application was filed by the petitioner on 20-7-2021 and thereafter, albeit in tranches, the refund was remitted to the petitioner.

6.2. According to Mr Lalwani, the first tranche amounting to Rs.14,22,482/ -, was remitted to the petitioner on 4-1-2022, while the second tranche amounting to Rs.11,07,462/-, was remitted to the petitioner on 22-3-2022

6.3. Therefore, the argument of Mr Lalwani is that the respondents/revenue were processing the petitioner’s application for refund, albeit, in stages.

6.4. It is thus contended, that when the respondents/revenue were doing so, they should have also granted statutory interest in accordance with provisions of Section 56 of the Central Goods and Services Tax Act, 2017 [hereafter referred to as the “Act”.]

7. Mr Kumar, in rebuttal, pegs his defense on the averments made in the counter-affidavit placed before us.

8. Having heard the learned counsel for the parties, we are unable to agree with the contentions advanced on behalf of the respondents/revenue.

9. What has emerged from the record, and something which is not disputed, is that the petitioner did file an application for refund on 20-7-2021, and as noted hereinabove, the principal amount towards refund was released

Ankush Auto Deals Vs. Comm. of DGST (Del)

in two tranches; first one amounting to Rs.14,22,482/- was released in and about 4-1-2022, and the second tranche amounting Rs.11,07,462/- was released in and about 22-3-2022.

9.1. Mr Lalwani is correct in his submission that the respondents/revenue ought to have released the amount along with statutory rate of interest, as provided under Section 56 of the Act.

9.2. The statutory rate of interest is pegged at 6%. The said interest gets triggered after the expiry of 60 days from the date of receipt of application for refund.

10. Therefore, in our view, interest is payable to the petitioner. The respondents/revenue are directed to pay to the petitioner at the statutory rate as prescribed in Section 56 of the Act.

11. The submission that limitation was extended by virtue of orders passed by the Supreme Court in Suo Motu W.P.(C.) 3/2020 is, according to us, completely misconceived.

11.1. It is relevant to note that neither the orders passed by the Supreme Court in Suo Motu W.P.(C.) 3/2020 and the judgement of the Madras High Court in M/s GNC Infra LLP Vs. Assistant Commissioner (circle) (referred to above) concern the point in issue i.e., grant of interest on refund withheld beyond the period prescribed under the Act.

12. The statutory rate of interest provided under Section 56 of the Act is a compensation for use of money.

12.1. Clearly, respondents/revenue could not have retained the money beyond the period stipulated under Section 56 of the Act.

13. Therefore, as indicated above, interest is payable to the petitioner.

13.1. Respondents will take steps in that behalf.

14. The writ petition is disposed of in the aforementioned terms.

15. Consequently, the pending application shall also stand closed.

16. List the matter for compliance on 4-8-2022.

17. For the purposes of good order and record, the Registry will scan and upload the counter-affidavit filed by the respondents/revenue, so that the same stands embedded in the case file.

(2023) 70 TLD 5

Trasmissioni Vs. State of Gujarat (Guj)

In the High Court of Gujarat Hon’ble Ms. Sonia Gokani & Ms. Gita Gopi, JJ. Graziano Trasmissioni India Pvt. Ltd. Vs. State of Gujarat

R/Special Civil Application No. 11332 of 2022 With 11335 of 2022 June 23, 2022

Deposition : In favour of Petitioner

General provisions relating to determination of tax - Section 75(4) of CGST Act, 2017 - Opportunity - Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal hearing is a must.

Application disposed of

Mr. Dharnendra Kumar Rana with Mr. Krishal H. Patel (9644) for the Petitioner(s) No. 1,2.

Mr. Saurin A. Mehta (470) for the Respondent(s) No. 2,3.

Mr. Trupesh Kathiriya, AGP, advance copy served to Government pleader/ PP for the Respondent(s) No. 1.

::

ORAL ORDER

::

The Order of the Court was made by MS. SONIA GOKANI, J. :

1. By this common order, both the petitions are being dealt with. For the purpose of adjudication, the facts are drawn from the petition being Special Civil Application No.11332/2022.

2. The present petitions under Article 226 of the Constitution of India seek to challenge the legality and validity of the Order-in-original dated 25-3-2022 along with 2 Summary Orders thereof in Form DRC-07 passed by the respondent No.3 on the ground that the same are in gross violation of the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) as also the Gujarat Goods and Services Tax Act, 2017 (GGST Act, 2017) and Gujarat Goods and Services Tax Rules, 2017 (GGST Rules, 2017). as also against the principles of natural justice.

3. The petitioner No.1 is a unit manufacturing automobile components and has its GST Registration. From July 2017 to March 2018, the petitioner No.1

Graziano

had exported the goods outside India under Letter of Undertaking and without payment of GST, as required under Section 16 of the IGST Act. The Returns in Form GSTR-1, GSTR-3B and GSTR-9 had been filed. In Form GSTR-1 and Form GSTR-9, the petitioner No.1 had correctly disclosed the export turnover in the Column meant for Zero-rated supply; however, in Form GSTR-3B, which the petitioner No.1 had filed for the month of September 2017, inadvertently, it had reported the value of exports in the Column for Nil rated / Exempt supply and not in the Column for Zerorated supply. This, according to the petitioners, had happened as the entire regime of GST had started in the year 2017.

4. A written intimation was received from respondent No.3 pursuant to the scrutiny of returns filed by petitioner No.1 for the period of July 2017 to March 2018, which asked for explaining the reasons for the discrepancies. The same was responded to on 27-7-2021. The Summary of GST liability and ITC claimed by petitioner No.1 was provided by respondent No.3 through E-mail.

5. The reply came to be furnished on 26-8-2021 explaining that the amount was towards export turnover and not exempt turnover and clarifying that the amount did not pertain to exempt, Nil-rated or non-GST supply.

6. The respondent No.3 intimated the liability of GST along with interest and penalty in Form GST DRC-01A. The intimations also proposed that there was requirement of reversal of ITC under Rules 42 and 43 of the CGST Rules. This happened on 10-12-2021 and 22-12-2021.

7. It is the grievance of the petitioners that on 14-2-2022, without awaiting for any response from the petitioners, a show-cause Notice came to be issued proposing a demand of ITC along with interest and penalty totalling nearly 7.63 Crores (rounded off) under Section 73(1) of the CGST Act read with the GGST Act. Reply came to be filed on 26-2-2022 along with the reasons and attachments.

8. On 25-3-2022 the order came to be passed by respondent No.3, which has seriously aggrieved the petitioners since the same, according to the petitioners, has been passed without affording any opportunity of personal hearing, as contemplated u/Section 75(4) of the CGST Act, 2017. This has resulted into the petitioners approaching this Court with the following prayers:

“A. YOUR LORDSHIPS may be pleased to admit and allow this Petition;

Trasmissioni Vs. State of Gujarat (Guj)

B. YOUR LORDSHIPS may be pleased to Issue a writ, order or direction in the nature of Certiorari to quash the Impugned Orderin-Original No. ZD240322019756J dated 25-3-2022 and 2 Summary Orders thereof in FORM DRC-07 passed by the Respondent No. 3;

C. YOUR LORDSHIPS may be pleased to Issue a writ, order or direction in the nature of Mandamus remanding the matter and directing the Respondent No. 3 to consider the matter afresh, after giving full and fair opportunity to the Petitioner to submit its reply and after affording opportunity of personal hearing to the Petitioner;

D. Pending hearing and final disposal of the Petition, YOUR LORDSHIPS may be pleased to stay the implementation, operation and execution of the impugned Order-in-Original No. ZD244322019756J dated 25-3-2022 and 2 Summary Orders thereof in FORM DRC - 07 passed by the Respondent No. 3;

E. YOUR LORDSHIPS maybe pleased to grant ex-parte ad interim relief in terms of Para 8(D);

F. YOUR LORDSHIPS may be pleased to Issue any other writ order or direction, which this Hon’ble Court may deem fit and proper under the facts and circumstances of the present case;

G. Grant costs; and

H. Grant such further and other reliefs as the nature and circumstances of the case may require.”

9. Notice to be made returnable forthwith. Let the learned Assistant Government Pleader appear on advance copy.

10. We have heard both the sides finally at the time of issuance of notice itself.

11. At the outset, we would like to reproduce Section 75 of the CGST Act, 2017, which is as under:

“Section 75 : General provisions relating to determination of tax.

(1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall

Graziano

be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or subsections (2) and (10) of section 74, as the case may be.

(2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilfulmisstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73.

(3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction.

(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.

(5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings.

(6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.

(7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.

(8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified.

(9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability.

(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in subsection (10) of section 73 or within five years as provided for in subsection (10) of section 74.

(11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or subsection (10) of section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections.

(12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79.

(13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act.”

12. Section 75(4) of the CGST Act, 2017 provides that an opportunity of hearing is to be provided where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person.

13. The stand on the part of the Department is that the Online Portal mode was chosen by the petitioners, which had resulted in the entire matter having been proceeded Online. The opportunity of hearing was not granted since the same was not requested for. However, while so arguing, the provision of Section 75(4) has been missed out. Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal hearing is a must. Hence, the same is missing in the

Graziano Trasmissioni Vs. State of Gujarat (Guj)

instant case and the request on the part of the petitioners is to remand the matter by directing the respondents to consider the matter afresh by giving the fullest opportunity to the parties to present their case.

14. Without entering into the merits of the matter, only on the ground of nonavailment of opportunity of personal hearing, we deem it appropriate to quash the impugned Orderin- original No. ZD240322019756J dated 25-3-2022 and two (2) Summary Orders in Form DRC-07 passed by respondent No.3. The respondent No.3 shall avail the opportunity of personal hearing on 187-2022. If any document/s are needed to be furnished, let the same be done on or before 13-7-2022 physically. No adjournment shall be sought for by the petitioners. None of the observations will come in the way of the parties in finally deciding the matter. Both the petitions stands disposed of accordingly. Direct service permitted.

❏

(2023) 70 TLD 10

In the High Court of Jharkhand Hon’ble Aparesh Kumar Singh & Deepak Roshan, JJ. Juhi Industries Pvt. Ltd. Vs.

State of Jharkhand & Others W.P.(T) No. 1991 of 2021 With 1984 of 2021 June 27, 2022

Deposition : In favour of Petitioner

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts - Section 74(1) of CGST Act, 2017 - Show cause notice - A summary of show-cause notice issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice.

Writ petition allowed

Cases referred :

*NKAS Services Vs. State of Jharkhand W.P.(T) No. 2444 of 2021

*UOI Vs. Madhumilan Syntex Pvt.Ltd. (1988) 3 SCC 348

Mr. Kartik Kurmi, Adv. Mr. N.K. Pasari, Adv. & Ms. Sidhi Jalan, Adv. for the petitioner. Mr. Sachin Kumar, AAG-II for the State.

:: ORDER ::

The Order of the Court was made by DEEPAK ROSHAN, J. :

Since common issue is involved in both these writ applications and belongs to same assesse for different period as such both are heard together and disposed of by this common order.

2. W.P. (T) No.1991 of 2021 relates to the period from July, 2017 to March, 2018 (AY-2017-18) and W.P. (T) No.1984 of 2021 relates to the period from April 2018 to 31-8-2018 (AY-2018-19).

3. The facts of the case are that on 13-8-2018 a search was conducted in the premises of the petitioner under Section 67 of the JGST Act for irregular claim of input tax credit mainly on the ground (in W.P.(T) No.1991/2021) that the petitioner has claimed input tax credit without making payment of value and tax of the inputs to the supplier within six months which is in contravention of 2nd/3rd proviso to Section 16(2) of the JGST Act. It is also held that credit of Rs.27 lakh (out of total Rs.19.43 Cr. constituting 1%) is not transported in heavy vehicle as per the vehicle numbers. Whereas, the ground for search in W.P. (T) No.1984/2021 is concerned; the petitioner made purchases only from one supplier, and there exist no proof of payment and secondly, on physical verification, difference in stock was found from the stock maintained in books of accounts.

4. Mr. Kartik Kurmi, assisted by Mr. N. K. Pasari and Ms. Sidhi Jalan learned counsel for the petitioner submits that the proceeding in both the cases started with issuance of summary show-cause notices, both dated 14-9-2018 in Form DRC-01 under Section 74(1) of JGST Act, 2017. The petitioner under bona-fide and mistaken belief of law, submitted its concise reply vid letter dated 11-10-2018 in Form DRC-06 explaining that the ITC have been legally claimed by them and the goods have been physically received by them. The Respondent No.4 thereupon passed two separate orders, both dated 25-2-2019 under Section 74(9) of the JGST Act and confirmed tax demand, interest and penalty and issued Summary of Order dated 28-2-2019.

The petitioner filed two separate applications for two separate orders, both dated 2-6-2019, before respondent No.2 under Section 161 of the JGST Act for rectification of certain mistakes. Pursuant thereto; the respondent No.2 passed rectification order for both the periods relating to the above two applications by two separate orders, both dated 3-3-2021 and rectified some errors and subsequent thereto; issued two separate

Juhi Industries Vs. State of Jharkhand (Jhar)

demand notices for the above referred period in Form DRC-08, both dated 3-3-2020.

Learned counsel further submits that no show cause notice under Section 74(1) is issued and served upon the petitioner which fact is not disputed by the respondent in its counter affidavit. Issuance of show cause notice U/s 74(1) of the JGST Act, 2017 is mandatory and imperative in character. Form DRC 01 is not a substitute of show cause notice u/s 74(1). Thus, the entire proceeding in both the cases is without jurisdiction. Since, the foundation of the two proceedings suffer from material irregularity as such they not sustainable being contrary to Section 74(1) of the JGST Act. Thus, the subsequent proceedings/impugned Orders cannot sanctify the same and the entire super structure will have to fall.

Learned counsel further contended that there is no estoppel against statute and reiterated that issuance of show-cause notice u/s 74(1) of the JGST Act, 2017 is mandatory and imperative in character. Form DRC-01 is not a substitute of show cause notice u/s 74(1). Thus, the entire proceeding is without jurisdiction. He reiterated that the petitionercompany were never issued and/or served with mandatory show-cause notice u/s 74(1) of the JGST Act, hence, the entire proceeding is without jurisdiction and without authority of law. Since service of show cause notice u/s 74(1) is mandatory in character and is requirement of natural justice hence, cannot be give a gobye or jettisoned. The use of the auxiliary verb “shall” under Section 74(1) indicates that the provision is mandatory and imperative in character. In support of his contention, learned counsel relied upon several judgments.

5. Mr. Sachin Kumar, learned AAG-II submits that notice under Section 74(1) of JGST Act, 2017 i.e. summary of the show-cause notice in Form GST DRC-01 along with the gist of accusation was issued to the petitioner vide notice reference No.934, dated 14-9-2018. In this regard a detailed e-mail was also sent to the e-mail i.d. of the petitioner. Thereafter, petitioner furnished reply in Form GST DRC-06 to the Office of the respondent No.4 on 12-10-2018, which establishes the very fact that proper adjudication process was followed before passing of the impugned order in the both the writ applications.

Learned counsel further submits that during course of hearing before passing of the impugned order the entire record including the RUD (relied upon documents) was supplied to the petitioner. This also shows that the

requirement of principles of natural justice has been followed by the respondent before passing the impugned order. He further submits that after considering the reply/representation of the petitioner, the detailed order under Section 74(9) of the JGST Act was passed Form GST DRC-07 i.e. Demand Order was issued against the petitioner. The petitioner had also filed an application for rectification of error against the impugned order in both the cases as well as Form GST DRC-07. The respondent after reviewing the same has framed fresh order dated 3-3-2021 disposing off the rectification application and reducing the liability of the petitioner on 3-3-2021 and on the very same day Form GST DRC-08 under Section 161 read with 142(7) of the rules was issued to the petitioner. In view of the aforesaid facts, both these writ applications are liable to be dismissed.

6. Having heard learned counsel for the parties and after going through the documents available on record and the averments made in the respective affidavit, it appears that pursuant to the search conducted by the respondents in the premises of the petitioner-company under Section 67 of the JGST Act two summary of show cause notice in Form DRC-01 were issued, one for the period from 1-7-2017 to 13-8-2018 and another for the period from April, 2018 to 31-8-2018 under Section 74(1) of the JGST Act. It further transpires that the petitioner submitted a concise reply for both the DRC01 vide its letter dated 11-10-2018 and finally two separate orders, both dated 25-2-2019, were passed. Subsequently, the petitioner also filed rectification application for both the period and fresh rectified orders were passed in respect of both these tax periods.

7. Now the law is no more res-integra, inasmuch as, Rule 142(1)(a) of the JGST Rules provides that the summary of show cause notice in Form DRC-01 should be issued “along with” the show cause notice under Section 74(1). The word “along with” clearly indicates that in a given case show cause notice as well as summary thereof both have to be issued. As per Rule 142(1)(a) of the JGST Rules, the summary of show cause notice has to be issued electronically to keep track of the proceeding initiated against the registered persona whereas a show cause notice need not necessarily be issued electronically.

8. This Court in the case of M/S NKAS Services Pvt. Ltd. Vs. State of Jharkhand, passed in W.P.(T) No. 2444 of 2021 in which one of us (Aparesh Kumar Singh J.) was the member, has taken note of the said position of law and has categorically held that Summary of Show Cause

Juhi Industries Vs. State of Jharkhand (Jhar)

Notice in Form DRC-01 is not a substitute of show cause notice under Section 74(1). The relevant portion of the judgment is set out below“13. A bare perusal of the provision indicates that in a case where it appears to a proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax, which has not been paid or has been short paid or to whom refund has been erroneously made or who has wrongly availed or utilised input tax credit requiring him to show cause as to why he should not pay the amount specified in the notice along with the interest payable thereupon under Section 50 and a penalty equivalent to the tax specified in the notice. In contradistinction to the provision under Section 73 of the Act under the same Chapter-XIV relating to ‘Demands and Recovery’, the ingredients of Section 74 of the Act require either of the following ingredients to be satisfied for proceeding thereunder i.e. that the tax in question has not been paid or short paid or erroneously refunded or the ITC has been wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts to evade tax.

14. A bare perusal of the impugned show-case notice creates a clear impression that it is a notice issued in a format without even striking out any irrelevant portions and without stating the contraventions committed by the petitioner i.e. whether its actuated by reason of fraud or any willful misstatement or suppression of facts in order to evade tax. Needless to say that the proceedings under Section 74 have a serious connotation as they allege punitive consequences on account of fraud or any willful misstatement or suppression of facts employed by the person chargeable with tax. In absence of clear charges which the person so alleged is required to answer, the noticee is bound to be denied proper opportunity to defend itself. This would entail violation of principles of natural justice which is a well-recognized exception for invocation of writ jurisdiction despite availability of alternative remedy. In this regard, it is profitable to quote the opinion of the Apex Court in the case of Oryx Fisheries P. Ltd. (supra) at para 24 to 27 wherein the opinion of the Constitution Bench of the Apex Court in the case of Khem Chand versus Union of India (AIR 1958

SC 300) has been relied upon as well :

“24. This Court finds that there is a lot of substance in the aforesaid contention. It is well settled that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act with an open mind while initiating a showcause proceeding. A show cause proceeding is meant to give the person proceeded against a reasonable opportunity of making his objection against the proposed charges indicated in the notice.

25. Expressions like “a reasonable opportunity of making objection” or “a reasonable opportunity of defence” have come up for consideration before this Court in the context of several statutes. A Constitution Bench of this Court in Khem Chand v. Union of India, of course in the context of service jurisprudence, reiterated certain principles which are applicable in the present case also.

26. S.R. Das, C.J. speaking for the unanimous Constitution Bench in Khem Chand held that the concept of “reasonable opportunity” includes various safeguards and one of them, in the words of the learned Chief Justice, is:

“(a) An opportunity to deny his guilt and establish his innocence, which he can only do if he is told what the charges levelled against him are and the allegations on which such charges are based;”

27. It is no doubt true that at the stage of show cause, the person proceeded against must be told the charges against him so that he can take his defence and prove his innocence. It is obvious that at that stage the authority issuing the charge-sheet, cannot, instead of telling him the charges, confront him with definite conclusions of his alleged guilt. If that is done, as has been done in this instant case, the entire proceeding initiated by the show-cause notice gets vitiated by unfairness and bias and the subsequent proceedings become an idle ceremony.”

15. The Apex Court has held that the concept of reasonable opportunity includes various safeguards and one of them is to afford opportunity to the person to deny his guilt and establish his innocence,

Juhi Industries Vs. State of Jharkhand (Jhar)

which he can only do if he is told what the charges leveled against him are and the allegations on which such charges are based.

16. It is also true that acts of fraud or suppression are to be specifically pleaded so that it is clear and explicit to the noticee to reply thereto effectively [See Larsen & Toubro Ltd. Vs. CCE, (2007) 9 SCC 617 (para 14)]. Further in the case of CCE Vs. Brindavan Beverages (P) Ltd. reported in (2007) 5 SCC 388 relied upon by the petitioner, the Apex Court at para-14 of the judgment has held that if the allegations in the show-cause notice are not specific and are on the contrary, vague, lack details and/or unintelligible i.e. its sufficient to hold that the noticee was not given proper opportunity to meet the allegations indicated in the show-cause notice. We do not agree with the contention of the respondent that the notice ought not to be struck down if in substance it contains the matters which a notice must contain. In order to proceed under the provisions of Section 74 of the Act, the specific ingredients enumerated thereunder have to be clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself.

17. As observed herein above, the impugned notice completely lacks in fulfilling the ingredients of a proper show-cause notice under Section 74 of the Act. Proceedings under Section 74 of the Act have to be preceded by a proper show-cause notice. A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) of the JGST Rules, 2017 (Annexure-2 impugned herein) cannot substitute the requirement of a proper show-cause notice. This court, however, is not inclined to be drawn into the issue whether the requirement of issuance of Form GST ASMT-10 is a condition precedent for invocation of Section 73 or 74 of the JGST Act for the purposes of deciding the instant case. This Court finds that upon perusal of Annexure-2 which is the statutory form GST DRC-01 issued to the petitioner, although it has been mentioned that there is mismatch between GSTR-3B and 2A, but that is not sufficient as the foundational allegation for issuance of notice under Section 74 is totally missing and the notice continues to be vague.

18. Since we are of the considered view that the impugned show cause notice as contained in Annexure-1 does not fulfill the ingredients of a proper show-cause notice and thus amounts to violation of

principles of natural justice, the challenge is entertainable in exercise of writ jurisdiction of this Court. Accordingly, the impugned notice at Annexure- 1 and the summary of show-cause notice at Annexure- 2 in Form GST DRC-01 are quashed. However, since this Court has not gone into the merits of the challenge, respondents are at liberty to initiate fresh proceedings from the same stage in accordance with law within a period of four weeks from today.”

9. In view of the aforesaid facts and the settled preposition of law, the foundation of the proceeding in both the cases suffers from material irregularity and hence not sustainable being contrary to Section 74(1) of the JGST Act; thus, the subsequent proceedings/impugned Orders cannot sanctify the same. Though, the petitioner submitted their concise reply vide letter dated 11-10-2018; the respondent State cannot take benefit of the said action as summary of show cause notice cannot be considered as a show cause notice as mandated under Section 74(1) of the Act. The Respondent in their counter affidavit dated 7-9-2021 have stated that filing of concise reply by the petitioner proves that show-cause notice have been served upon them. As stated herein above, it is well settled that there is no estoppels against statute. A bonafide mistake or consent by the assesse cannot confer any jurisdiction upon the proper officer. The jurisdiction must flow from the statute itself. The rules of estoppels is rule of equity which has no role in matters of taxation.

10. In the case of UOI Vs. Madhumilan Syntex reported in 1988(3) SCC 348 it is held by the Hon’ble Apex Court that power under the statute cannot be taken away by consent of the parties. In that case the Hon’ble Apex Court was seized with interpretation of Section 11A of the Central Excise Act, 1944 which is pari materia to Section 74 of the JGST Act, hence, the ratio of the said judgment would squarely apply to the these cases.

11. As we are of the considered view that the impugned show cause notice in both the cases does not fulfill the ingredients of a proper show cause notice and thus amounts to violation of principles of natural justice, the challenge is maintainable in exercise of writ jurisdiction of this Court. Accordingly, the summary of show-cause notices dated 14-9-2018 issued in Form GST DRC-01 at Annexure-4 (in both cases), the orders dated 25-2-2019 issued under section 74(9) of JGST Act (in both cases) and also the final orders dated 3-3-2021 passed after rectification at Annexure-11 (in both cases), are hereby quashed and set aside.

Juhi Industries Vs. State of Jharkhand (Jhar)

However, since this Court has not gone the merits of the challenge, respondents are at liberty to initiate fresh proceedings from the same stage in accordance with law.

12. Consequently, both these writ application stand allowed and disposed of. ❏

(2023) 70 TLD 18

In the High Court of Bombay Hon’ble K.R. Shriram & A.S. Doctor, JJ. Oasis Realty Vs. Union of India & Others Writ Petition (ST) No. 23507 of 2022 With Roma Builders Pvt. Ltd. Vs. State of Maharashtra & Others Writ Petition (ST) No. 12287 of 2022 With Macrotech Developers Ltd. Vs. State of Maharashtra & Others Writ Petition (ST) No. 12457 of 2022 September 16, 2022

Deposition : In favour of Petitioner

Appeals to Appellate Authority - Section 107(6) of CGST Act, 2017 - Predeposite - Petitioners may utilise the amount available in the Electronic Credit Ledger to pay the 10% of Tax in dispute as prescribed under Section 107(6).

Writ petition allowed

Cases referred :

*Jyoti Construction Vs. Deputy Commissioner of CT & GST 2021 (10) TMI 524

Mr. Prakash Shah a/w Mr. Jas Sanghavi, Mr. Mihir Mehta and Mr. Yash Prakash i/by PDS Legal for Petitioner in WPL No.23507 of 2022.

Mr. Rahul C. Thakar i/by Mr. C. B. Thakar for Petitioner in WPL No.12287 of 2022.

Mr. Vishal Agrawal a/w Mr. Akshit Malhotra and Ms. Hima Doshi i/by Mr. Prabhakar K Shetty for Petitioner in WPL No.12457 of 2022.

Ms. Jyoti Chavan, AGP for Respondents-State.

Oasis Realty Vs. Union of India (Bom)

Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav for Respondent No.2 in WPL 12287 of 2022.

:: ORAL JUDGMENT ::

The Judgment of the Court was delivered by K.R. SHRIRAM, J. :

1. Issue in this Petition is:

Whether, an Appellant, to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra Goods and Services Tax Act, 2017 (MGST Act) of paying a sum equal to 10% of the amount of Tax in dispute arising out of the impugned order, can pay the amount utilising the credit available in the Electronic Credit Ledger?

2. It is Petitioner’s case that it can be used and it is Revenue’s case that it cannot be. According to Revenue, Appellant can utilise the credit available only in the Electronic Cash Ledger. By consent Writ Petition (St) No.23507 of 2022 is taken as the lead Petition to be disposed at the admission stage itself. Therefore, Rule. Rule made returnable forthwith.

3. The provisions relevant to the issue at hand are Sub-sections (1), (6) and (7) of Section 107, Sub-sections (1), (2), (3), (4), (5) and (6) of Section 49 and Sub-section (82) of Section 2 of the MGST Act. These provisions read as under:-

107. Appeals to Appellate Authority –

(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

XXXXXXXX

(6) No appeal shall be filed under sub-section (1), unless the appellant has paid(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed.

(7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.

49. Payment of tax, interest, penalty and other amounts –

(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed.

(2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41, to be maintained in such manner as may be prescribed.

(3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed.

(4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed.

(5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of –

(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;

(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;

(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;

(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;

(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and

(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.

(6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54.

2(82) “output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;

4. Before a party files an Appeal, Sub-section (6) of Section 107 mandates the party to pay in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by him. Therefore, if the impugned order provides for the amount of ‘tax, interest, fine, fee and penalty’ to be paid and the Appellant admits those amounts, such amounts shall be paid by him before filing the Appeal. This would arise only in a situation where part of the order is accepted and part of it is not accepted. It will not a rise in a situation where the entire order is admitted because the party may then not want to file an Appeal.

5. Clause (b) of Sub-section (6) of Section 107 provides that for such part of the impugned order that is not admitted by the Appellant, the Appellant shall pay a sum equal to 10% of the remaining amount of ‘tax’ in dispute arising from the said order in relation to which the Appeal has been filed. It is important to note, it does not say anything about ‘interest, fine, fee or penalty’. Therefore, when we compare clauses (a) and (b) of Subsection (6) of Section 107, where there is an admission of part of the order and the admission is in relation to tax, interest, fine, fee and penalty, all those amounts will have to be deposited first and, to the part which is not admitted only 10% of the tax in dispute has to be deposited. The deposit will not include the interest, fine, fee and penalty mentioned in the impugned order. By way of illustration, if an impugned order provides:-

Oasis Realty Vs. Union of India (Bom)

Tax – Rs. 1 Crore, Interest – 10%, fine – Rs. 2 Lakhs, fee – Rs. 50 Thousand, penalty – Rs. 5 Lakhs and Appellant is admitting 25% of the amount of tax, then the 25% of Rs.1 Crore, i.e., Rs.25 Lakhs will have to be paid in full before filing the Appeal. On the remaining Rs.75 Lakhs of tax only 10% has to be paid, i.e., Rs.7.5 Lakhs. So before filing the Appeal, Appellant has to pay (a) Rs.32.5 Lakhs and no part of the balance amount of tax and (b) NIL against interest, fine, fee and penalty.

6. We must also note that the expression used in Sub-section (6) of Section 107 is, “unless the Appellant has paid”. It is a precondition to filing an Appeal. The expression used is “paid” and not “deposited”. This would be material while considering the provisions of Sub-section (3), Sub-section (4) and Subsection (5) of Section 49.

7. Sub-section (1) of Section 49 provides for a party to deposit its tax, interest, penalty, fee or any other amount and how such deposit has to be made. It says it can be made by internet banking or by using credit or debit cards or NEFT or RTGS or by such other mode and subject to such conditions and restrictions as may be prescribed. It also says that if such a deposit is made it shall be credited to the Electronic Cash Ledger of the said party.

Sub-section (2) of Section 49 provides that the input tax credit (ITC) as self-assessed in the return of a registered person shall be credited to his Electronic Credit Ledger. This means, where a supplier has been paid in respect of supply of goods or services or both, the tax portion paid to the supplier by the registered person shall be credited to the Electronic Credit Ledger of the registered person.

Sub-section (3) and Sub-section (4) of Section 49 provide how to use the amounts lying in the Electronic Cash Ledger and Electronic Credit Ledger, respectively. Sub-section (3) provides that the amount available in the Electronic Cash Ledger may be used for making any payment towards tax, interest, penalty, fee or any other amount payable under the provisions of this Act or rules made thereunder. Sub-section (4) provides that the amount available in the Electronic Credit Ledger may be used for making any payment towards output tax under MGST (this) Act or under Integrated Goods and Services Tax (IGST) Act in such manner and subject to such conditions as may be prescribed from time to time.

Sub-section (5) of Section 49 provides for, how the amount of ITC available in the Electronic Credit Ledger shall be utilised. It says any amount of ITC available on account of integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards payment of central tax or State tax or as the case may be, even Union territory tax in that order. Clause (b) of Sub-section (5) says the amount of ITC available in the Electronic Credit Ledger on account of the central tax shall first be utilised towards payment of central tax and the amount remaining may be utilised for payment of integrated tax. Clause (c) of Subsection (5) provides that the amount of ITC available in the Electronic Credit Ledger on account of the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, shall be utilised towards payment of integrated tax. Similarly, clause (d) provides for the utilisation for the Union Territory tax.

8. It is Respondents case that Sub-section (4) of Section 49 restricts the usage of the amount available in the Electronic Credit Ledger only for payment of output tax or under MGST or under IGST and the amount available cannot be utilised for payment of tax under clause (b) of Sub-section (6) of Section 107.

9. We are not in agreement with the submission made on behalf of the State. This is because clause (b) of Sub-section (6) of Section 107 provides a precondition, “unless the appellant has paid” (not deposited) a sum equal to 10% of remaining amount of Tax in dispute. It says 10% of Tax has to be paid as a precondition. That Tax can be Integrated Tax or Central Tax or the State Tax as in the case at hand, or Union Territory Tax. The amount of ITC available in the Electronic Credit Ledger can be utilised towards payment of Integrated Tax or Central Tax or State Tax or Union Territory Tax.

Therefore, in our view, Petitioner having to pay 10% of the Tax in dispute under clause (b) of Sub-section (6) of Section 107, can certainly utilise the amount of ITC available in the Electronic Credit Ledger. We hasten to add that in view of provisions of Sub-section (3) of Section 49, the party may also pay this 10% of the Tax in dispute by utilising the amount available in the cash ledger.

10. Moreover, Sub-section (4) of Section 49 provides the amount available in the Electronic Credit Ledger may be used for making any payment towards

Oasis Realty Vs. Union of India (Bom)

output tax under the MGST Act or IGST Act subject to certain restrictions or conditions that may be prescribed. Sub-rule (2) of Rule 86 of MGST Rules provides for debiting of the Electronic Credit Ledger to the extent of discharge of any liability in accordance with the provisions of Section 49 of the MGST Act. Further, output tax in relation to a taxable person is defined in Clause (82) of Section 2 of MGST Act as the tax chargeable on taxable supply of goods or services or both but excludes tax payable on reverse charge mechanism. Therefore, any payment towards output tax, whether selfassessed in the return or payable as a consequence of any proceeding instituted under the MGST Act can be made by utilisation of the amount available in the Electronic Credit Ledger. Hence, a party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.

11. Ms. Chavan relied upon an order of the High Court of Orissa at Cuttack in M/s Jyoti Construction Vs. Deputy Commissioner of CT & GST 2021 (10) TMI 524 to submit that the amount in the credit ledger cannot be used to pay the 10% required to be paid under Sub-section (6) of Section 107 of the MGST Act.

In our view it will not be necessary to discuss the said order because subsequent to the said order the Central Board of Indirect Taxes and Customs, GST Policy Wing, Department of Revenue, Ministry of Finance, Government of India (CBIT&C) has, in exercise of its powers conferred by Section 168(1) of the Central Goods and Services Tax Act, 2017, issued clarification in the form of a circular. This clarification came to be issued in view of various representations that CBIT&C received on utilisation of the amounts available in the Electronic Credit Ledger and the Electronic Cash Ledger for payment of tax and other liabilities. The CBIT&C, in its circular F. No.CBIC-20001/2/2022-GST dated 6th July 2022 has clarified as under:-

Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities

6.Whether the amount 1.In terms of sub-section (4) of section available in the49 of CGST Act, the amount available electronic credit ledgerin the electronic credit ledger may be can be used for makingused for making any payment towards

payment of any taxoutput tax under the CGST Act or the under the GST Laws?Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as “IGST Act”), subject to the provisions relating to the order of utilisation of input tax credit as laid down in section 49B of the CGST Act read with rule 88A of the CGST Rules.

2.Sub-rule (2) of rule 86 of the CGST Rules provides for debiting of the electronic credit ledger to the extent of discharge of any liability in accordance with the provisions of section 49 or section 49A or section 49B of the CGST Act.

3.Further, output tax in relation to a taxable person (i.e. a person who is registered or liable to be registered under section 22 or section 24 of the CGST Act) is defined in clause (82) of section 2 of the CGST Act as the tax chargeable on taxable supply of goods or services or both but excludes tax payable on reverse charge mechanism.

4. Accordingly, it is clarified that any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person.

5. It is further reiterated that as output tax does not include tax payable under reverse charge mechanism, implying thereby that the electronic credit

Oasis Realty Vs. Union of India (Bom)

ledger cannot be used for making payment of any tax which is payable under reverse charge mechanism.

7.Whether the amountAs per sub-section (4) of section 49, the available in the electronic electronic credit ledger can be used for credit ledger can be usedmaking payment of output tax only under for making payment of the CGST Act or the IGST Act. It cannot any liability other than tax be used for making payment of any interest, under GST Laws?penalty, fees or any other amount payable under the said acts. Similarly, electronic credit ledger cannot be used for payment of erroneous refund sanctioned to the taxpayer, where such refund was sanctioned in cash.

8.Whether the amount As per sub-section (3) of Section 49 of the available in the electronicCGST Act, the amount available in the cash ledger can be usedelectronic cash ledger may be used for for making payment of making any payment towards tax, interest, any liability under the penalty, fees or any other amount payable GST Laws?under the provisions of the GST Laws. (emphasis supplied)

Therefore, CBIT&C has itself clarified that any amount towards output tax payable, as a consequence of any proceeding instituted under the provisions of GST Laws, can be paid by utilisation of the amount available in the Electronic Credit Ledger of a registered person. The CBIT&C has also requested that suitable trade notices be issued to publicize the contents of the circular.

12. Ms. Chavan, the learned AGP submitted that this clarification will not apply to tax payable on reverse charge mechanism. Mr. Prakash Shah stated that sub-paragraph (5) of paragraph 6 of the circular reproduced in paragraph (11) above above makes it clear that Electronic Credit Ledger cannot be used for making payment of any tax which is payable under reverse charge mechanism.

13. Since in the Petitions before us the amounts payable are towards output tax, we hold that Petitioners may utilise the amount available in the Electronic Credit Ledger to pay the 10% of Tax in dispute as prescribed under Subsection (6) of Section 107 of MGST Act.

2023)27

Sheetal Dilip Jain Vs. State of Maharashtra (Bom)

14. Accordingly the impugned Order-in-Appeal No.JC/APP-V/ GSTDefective/ A.F.Y/2021-22/A.O.Y..2022-23/-B-1 dated 6th April, 2022 and FORM GST APL-02 passed by Respondent No.2 is quashed and set aside. The Appeal is restored to file on the undertaking of Petitioner that it shall debit the Electronic Credit Ledger within one week of this order getting uploaded towards this 10% payable under Section 107(6)(b), if not already debited, is accepted.

15. In view of the above order passed in Writ Petition (ST) 23507 of 2022, the orders dated 21st March, 2022 impugned in Writ Petition (ST) No.12287 of 2022 and Writ Petition (ST) No.12457 of 2022 are also quashed and set aside with the same direction mentioned above.

16. All Petitions disposed. No order as to costs.

❏ (2023) 70 TLD 27

In the High Court of Bombay Hon’ble K.R. Shriram & A.S. Doctor, JJ. Sheetal Dilip Jain Vs.

State of Maharashtra & Ors. Writ Petition (L) No.17591 of 2022 September 20, 2022

Deposition : In favour of Petitioner

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts - Section 73(8) of CGST Act, 2017 - Show cause notice - The statutory period of 30 days cannot be arbitrarily reduced by AO.

Writ petition disposed of

Mr. Rahul C. Thakar i/by Mr. C. B. Thakar for the petitioner. Ms. Jyoti Chavan, AGP a/w Mr. Himanshu Takke, AGP for RespondentState.

:: ORDER ::

P.C. :

1. One of the primary grievance raised in the Petition, in which an order dated 10th March 2022 is impugned, is that when a notice under Section

73 of the Maharashtra Goods and Services Tax Act, 2017 is issued, minimum 15 days time to reply should be given.

2. Ms. Chavan, in fairness, states that the period of 7 days given in the notice dated 2nd March 2022 to respond by 9th March 2022, issued to Petitioner is contrary to what the MGST Rules, 2017 prescribes. According to Ms. Chavan, minimum 15 days should have been given. Mr. Thakar states that no time is prescribed, but since under Sections 73(8) of MGST Act, a period of 30 days of issue of show-cause notice is given to a person chargeable with tax under sub-section (1) or sub-section (3) of Section 73 to pay the amount, the show-cause notice should provide minimum 30 days to file a reply.

3. We are in agreement with Mr. Thakar because Sections 73(8) of MGST Act in terms permits a person chargeable with tax under subsection (1) or sub-section (3) a period of 30 days from issuance of the show-cause notice to make payment of such tax along with interest payable under Section 50. If he does not wish to make payment, then within the 30 day period he could file a reply to the show-cause notice. This statutory period cannot be arbitrarily reduced to 7 days by assessing officer. In our view, this is also understanding of the Department because in the impugned order itself in Paragraph 1 it is stated as under :-

“A show cause notice/statement referred to above was issued to you u/s 73 of the Act for reasons stated therein. Since, no payment has been made within 30 days of the issue of the notice by you; therefore, on the basis of documents available with the department and information furnished by you, if any, demand is created for the reasons and other details attached in annexure.”

(Emphasis supplied)

4. On instructions from the officer concerned, Ms. Chavan, in fairness, states that the order is erroneous because in the show-cause notice only 7 days was given to reply to the notice and on the 8th day the impugned order came to be passed. Therefore, the question of not paying within 30 days of the issue of the notice will not arise. Hence, Ms. Chavan has instructions to withdraw the impugned order dated 10th March 2022. Ordered accordingly.

5. We are constrained to note that such orders without application of mind are being passed contrary to the basic provisions of the Act and the Rules

framed thereunder. These acts/omissions of Respondents’ officers is adding to the already overburdened dockets of the Court. Valuable judicial time is wasted because such unacceptable orders are being passed by Respondents’ officers. The officers do not seem to understand or appreciate the hardship that is caused to the general public. In this case, Petitioner could afford (we have assumed) to spend on a lawyer and approach this Court but for every Petitioner, we would hazard a guess, atleast ten would not be able to afford a lawyer and approach the Court and their registrations may get cancelled by the very same officers who have passed such patently illegal orders.

6. In this case, in our view, it will only be fit and proper that Respondents are saddled with costs. Respondents shall pay a sum of Rs.10,000/- as donation to PM Cares Fund and this amount shall be paid within two weeks from the date this order is uploaded. The account details are as under :-

Name of the Account : PM CARES

Account Number : 60355358964

IFSC : MAHB0001160

Branch : UPSC - New Delhi

7. A copy of this order shall be forwarded to the CBIC and to the Chief Commissioner of State Tax, Maharashtra, so that they could at least hold some kind of training and/or orientation session/course, etc. to apprise and educate its officers on the prevailing law and rules framed thereunder and also explain to them what ‘principles of natural justice’ mean. This would in fact be in the interest of the Authorities, because this would then ensure that otherwise meritorious cases are not defeated on technicalities. It is also necessary that the authorities must be mindful of the grave prejudice that is caused to the assessees on account of such patently illegal orders. Authorities must be sensitive to this fact and the impact and consequences that their orders have on the public.

8. We would hasten to clarify that the observations above should not be taken as observations personally against the officer concerned, but have been only made keeping in mind the larger picture and the problems that the citizens of this country have to face. If only the officers are efficient and accountable, the Government’s vision of ease of doing business in India may fructify.

9. Petition disposed.

Sheetal Dilip Jain Vs. State of Maharashtra (Bom)

(2023) 70 TLD 30

In the High Court of Madras Hon’ble Dr. Anita Sumanth, J. Ideal Movers Pvt. Ltd. Vs.

The State Tax Officer, (ENF) Roving Squad, Vellore Writ Petition No.: 1431 of 2020, WMP.Nos.: 1695 & 1696 of 2020 January 24, 2020

Deposition : In favour of Petitioner

E-way bill - Detention, seizure and release of goods and conveyances in transit - Section 129 of CGST Act, 2017 - Lapsing of e-way bill for bonafide reasons - Penalty reduced by HC - Circular No.10 of 2019 dated 31-05-2019.

Writ petition disposed of Mr. Raveendran B. for the petitioner. Mr. Mohammed Shafiq, Special Government Pleader for the respondent.

:: ORDER ::

The petitioner is a transporter and had been engaged to transport a consignment by Essar Steel India Limited from Kancheepuram District to one Neel Metal Products Ltd. situated at Krishnagiri District. Essar Steel and Neel Metal are referred to as ‘consignor’ and ‘consignee’ hereafter.

2. The consignment was accompanied by invoices. An e-way bill had been generated on 12-1-2020 at 7:23 p.m., valid till 16-1-2020. However, the lorry had broken down on 13-1-2020 with major gear box damage near Vellore and was thus lying in Vellore at one Lawrence Automotive Private Limited, who vide certificate dated 16-1-2020 confirms this position also stating that the delay in carrying out the repair was on account of the intervening Pongal holidays.

3. After repair, the lorry proceeded to deliver the goods to the destination, however, accompanied by the e-way bill that had expired/lapsed on 16-12020 itself. The lorry was intercepted at Vellore and detained for nonpossession of valid e-way bill.

4. One of the grounds taken by the petitioner is that no valid Goods Detention Notice has been issued by the respondent. However, records that were summoned reveal that a notice in terms of Section 129(3) of the Goods

Ideal Movers Vs. State Tax Officer (Mad)

and Service Tax Act, 2017 (in short ‘Act’) has been issued on 17-1-2020 and served on the lorry driver, one Mr. Deepak Kumar Singh. On being confronted with these facts, the petitioner does not pursue this ground thereafter.

5. What remains is the question of quantifying the remittance required, conditional upon which, the goods are liable to be released. For this purpose, I may refer to the provisions of Section 129 of the CGST Act dealing with the procedure for ‘detention, seizure and release of goods and conveyances in transit’ reading as follows:

129. Detention, seizure and release of goods and conveyances in transit.- (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-

(a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;

(b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twentyfive thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty;

(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:

Provided that no such goods or conveyance shall be detained or seized without serving an order of detention and seizure on the person transporting the goods.

(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyance.

(3)The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c).

6. Section 129 applies in situations where there are contraventions of the provisions of the Act or Rules in the conveyance of goods by transport. Section 129 deals with two situations; it provides, in Section 129(1)(a), for the release of the goods detained/seized where the owner of the goods has come forward to pay (i) the applicable tax as well as penalty equal to one hundred per cent. of the tax payable or (ii) where the goods are exempt from tax, an amount equal to two per cent. of the value of the goods or twentyfive thousand rupees, whichever is less. We are concerned with 129(1)(b), that deals with a situation where the owner of the goods has not come forward to pay the tax and penalty, thus necessitating the transporter to pay applicable tax, in addition to penalty equal to 50% of the value of the goods, reduced by the tax paid.

7. Some discussions took place on the phrase owner of the goods coming forward/not coming forward to pay tax and penalty and whether the phrase come forward could include an offer by the consignor to make the payment. However, since clauses (a) and (b) of sub-section (1) commence with the phrase on payment, it is not sufficient for the consignor to merely make an offer or undertake to remit the tax as in the present case, but actually remit the payment.

8. Section 129 is a complete code for the purpose of addressing all violations committed in transit leading to detention, seizure and release of goods and brings within its sweep all such contraventions, irrespective of the gravity of the violation itself. This observation is made in response to the submission of the petitioner that the offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. I may, in this regard refer to Chapter 16 of the Central CST Rules 2017, setting out the E-way Rules in Rule 138. The second proviso under Rule 138(10) permits a transporter to extend the validity of the expired e-way after updating the details in the relevant Form and this benefit would be available in a case such as the present.

Mehndihasan

Rahemtulla Vs. Dy. Commission (Cal)

9. In fine, the amount to be remitted would, in terms of Section 129(1)(b), be Rs.86,700/- each towards CGST and SGST. As for penalty, the petitioner enjoys the benefit of Circular no.10 of 2019 dated 31-5-2019 where at para 10, the Commissioner reduces the penalty payable in certain circumstances to Rs.5000/-. Mr.Shafiq agrees that the case on hand would be covered by this beneficial provision. Thus upon remittance of the taxes of a sum of Rs.86,700/- each towards Central and State Taxes and penalty of Rs.5000/ -, the consignment shall be released forthwith.

10. This writ petition is disposed in the aforesaid terms. Consequently, connected miscellaneous petitions are closed. No costs. ❏

(2023) 70 TLD 33

In the High Court of Calcutta Hon’ble Kausik Chanda, J. Mehndihasan Rahemtulla Hariyani Vs.

Deputy Commission of Revenue, Bureau of Investigation (North Bengal), Alipurduar Zone & Ors. WPA 927 of 2022 November 3, 2022

Deposition : In favour of Petitioner

Appeals to appellate authority - Section 107 and 129 of CGST Act, 2017 - “any person aggrieved” - Adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle - The consignee of goods being agreived person may also file appeal.

Writ petition allowed

Section 107 of the West Bengal Goods and Services Tax Act, 2017 makes it clear that “any person aggrieved” by any decision or order passed under the Act may appeal to the appellate authority within the time limit prescribed in the Statute.

Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the petitioner’s concern being the consignee of the goods, had a reason to be aggrieved by the said order of the adjudicating authority.

Mr. Sandip Choraria, Ms. Esha Acharya & Mr. Rajeev Parik for the petitioner. Mr. Bikramjit Ghosh & Mr. Momenur Rahman for the State.

:: ORDER ::

The Deputy Commissioner of Revenue, Alipurduar Zone under Bureau of Investigation initiated a proceeding under Section 129 of the West Bengal Goods and Service Tax Act, 2017 against one Ashwani Sharma, who was the alleged driver/person-in-charge of the relevant vehicle.

The said authority after hearing the said driver/person-in-charge imposed the tax and the penalty under Section 129 (3) of the West Bengal Goods and Service Tax Act, 2017 to the tune of Rs.1,45,320/- (One Lakh Forty Five Thousand Three Hundred Twenty) each upon him.

The petitioner’s proprietorship concern namely, M/s Akash Trading Co. filed an appeal under Section 107 of the West Bengal Goods and Service Tax Act, 2017 against the said order passed by the Deputy Commissioner of Revenue, Bureau of Investigation, Alipurduar Zone. The appellate authority was of the view that the adjudication order was passed against Ashwani Sharma, who was driver of the relevant vehicle. The petitioner’s concern being the consignee in respect of the goods had no right to challenge the said order passed by the adjudicating authority. The appellate authority, being the Joint Commissioner, Commercial Taxes, Siliguri Circle, Siliguri, accordingly declined to entertain the appeal.

The petitioner in this writ petition has challenged the said order of the appellate authority dated October 27, 2021.

I am of the view that the appellate authority was not justified in not allowing the petitioner to proceed with the appeal.

Section 107 of the West Bengal Goods and Services Tax Act, 2017 makes it clear that “any person aggrieved” by any decision or order passed under the Act may appeal to the appellate authority within the time limit prescribed in the Statute.

Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the petitioner’s concern being the consignee of the goods, had a reason to be aggrieved by the said order of the adjudicating authority.

Therefore, the impugned dated December 30, 2021, cannot be sustained. Accordingly, the same is set aside. The appellate authority will hear

2023)35

the appeal as has been filed by the petitioner’s concern in accordance with law and dispose of the same within a period of one month from the date of communication of this order.

Accordingly, WPA 927 of 2022 is disposed of.

All parties shall act on the server copy of this order duly downloaded from the official website of this Court.

(2023) 70 TLD 35

❏

In the High Court of Patna Hon’ble Sanjay Karol, CJ. & Partha Sarthy, J. Best Bricks Vs.

Union of India & Others

Civil Writ Jurisdiction Case No. 16203 of 2022 December 9, 2022

Deposition : In favour of Petitioner

Registration cancellation - Not only the order is non-speaking, but cryptic in nature and the reason of cancellation not decipherable therefrom - Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.

Writ allowed

Mr.Anurag Saurav, Advocate & Mr. Abhinav Alok, Advocate for the petitioner. Mr. Vivek Prasad, GP-7 for the respondent.

:: ORAL JUDGMENT ::

The Judgment of the Court was delivered by SANJAY KAROL, CJ.: Petitioner has prayed for the following relief(s):-

“(i) For Quashing of order dated 19-9-2022 passed by Additional Commissioner, (Appeal), Purnea Division, Purnea whereby and whereunder the appeal of the petitioner was dismissed by respondent No. 4 against the order of cancellation of Registration, on the ground of limitation that the petitioner has not filed the appeal within the stipulated period of 90 days and there were delay in filing of appeal and apart from that the petitioner had also not filed the certified copy

Best Bricks Vs. Union of India (Patna)

of impugned order before the Appellate Authority.

(ii) For issuance of an appropriate writ/order/direction for setting aside order bearing reference no. ZA101219081927 Dated: 19-122019, passed by Joint Commissioner of State Tax jurisdiction, Purnea Circle, Purnea, whereby and whereunder respondent authorities passed an ex parte order dated 19-12-2019 without providing an opportunity of hearing to the petitioner whereby and whereunder respondent authority cancelled the Registration of the petitioner and there is no pending of tax amount against the petitioner.

(iii) For issuance of Writ in the nature of Mandamus directing the respondent authority to restore the GST Registration of the petitioner after revocation of cancellation of registration with immediate effect, as the petitioner is ready to furnish the returns of earlier year within fifteen days from the date of the Order of this Hon’ble Court.

(iv) For issuance of an appropriate writ(s), order(s) and/or direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of this case in the interest of justice.”

Vide order dated 19-12-2019 (Page 18 to the brief), the Joint Commissioner of State Taxes, Purnea, has cancelled the petitioner’s registration under the provision of Section 29 of the Bihar Goods and Services Tax Act, 2017. The order is extracted in toto as under:-

“Reference Number: ZA101219081927D

Date: 30-12-2019

To NAVAL KISHOR YADAV MAUGA CHANDI, KALIYAGANJ, BELOURI, Purnea, Bihar854326 GSTIN/UIN:10ALFPY3018A1ZQ

Application Reference No. (ARN): AA101219019892D

Date: 19-12-2019

Order for Cancellation of Registration

This has reference to your reply dated 29-12-2019 in response to the notice to show cause dated 19-12-2019

Whereas no reply to notice to show cause has been submitted;

Best Bricks Vs. Union of India (Patna)

The effective date of cancellation of your registration is 30-12-2019 Determination of amount payable pursuant to cancellation:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you.

You are required to pay the following amounts on or before 9-12020 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.

HeadCentral TaxState Tax/UT Tax Integrated TaxCess Tax0000 Interest0000

Place: Bihar Date: 30-12-2019

Nand Kishore Raj Joint Commissioner of State Tax Purnea”

It cannot be disputed that with the passing of the said order, petitioner is liable to both civil and penal consequences. To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.

Record, as made available, reveals that the petitioner had applied for registration which request was favourably considered by the authorities under the Act with a specific registration number allotted to the petitioner. Since

Tax Law Decisions(Vol. 70 38

the year 2017, petitioner has been regularly filing its return and depositing all dues. All this was done through the petitioner’s Tax Consultant who was professionally engaged to undertake such task. Unfortunately, information of the returns for certain period not being uploaded, due to sudden Covid-19 Pandemic and the cause was totally beyond the petitioner’s reach.

Hence, for all the aforesaid reasons, the order dated 19-12-19 passed by the respondent no.2, namely the Joint Commissioner of State Taxes, Purnea Circle, Purnea is quashed with the petitioner’s registration restored, with a further direction to the authority concerned to finalize the petitioner’s assessment and/or pass appropriate orders, in accordance with law.

We reiterate that issue of delay in filing the returns shall remain closed and not raised again as is stated by Sri Vivek Prasad, learned GP-7 appearing for the respondents.

The writ petition stands allowed in the above terms.

Interlocutory Application, if any, shall stand disposed of. ❏

(2023) 70 TLD 38

In the High Court of Delhi Hon’ble Vibhu Bakhru & Purushaindra Kumar Kaurav, JJ. Emerson Process Management Power & Water Solutions India Pvt. Ltd. Vs.

Union of India & Ors. W.P.(C) 6204/2019 November 29, 2022

Deposition : In favour of Petitioner

CENVAT credit - Section 142(3) of the Central Goods and Services Tax Act, 2017 - Tran-1 - it is well settled that limitation would bar a particular remedy but does not extinguish a right - In view of SC decision (2022) 69 TLD 193 (SC) the petitioner is entitled to file Form GST TRAN-1.

Writ petition allowed

Cases referred : *Union of India Vs. Filco Trade Centre Pvt. Ltd. (2022) 69 TLD 193 (SC) [SLP(C) Nos. 32709- 32710/2018]

Process Vs. Union of India (Del)

Mr. Monish Panda & Mr. Mrinal Bharat Ram, Advs. for the petitioner. Mr. Ruchir Mishra & Mr. Mukesh Kumar Tiwari, Advs. for UOI. Mr. Akshay Amritanshu, Mr. Samyak Jain & Mr. Divyash Singh, Advs. :: ORDER ::

1. The petitioner has filed the present petition, inter alia, impugning an order dated 26-4-2019 passed by respondent no.5 whereby the petitioner’s request for submitting the revised Form GST TRAN-1 for availing the service tax credit amounting to Rs. 14,75,560/- was rejected.

2. The petitioner is engaged in the business of exporting services. It is the petitioner’s case that it had exported certain software development services which were exempt from service tax, however, the petitioner had paid –albeit indirectly – service tax under input service for providing export services. The petitioner claims that it had filed a refund claim for the accumulated tax credit of Rs. 14,75,560/-.

3. The petitioner has filed the present petition, as his request for transit of the said input tax credit into the GST regime by filing TRAN-1 was rejected by the impugned communication.

4. A plain reading of the impugned communication indicates that petitioner’s request was rejected for the reason that it had not filed the GST TRAN1 within the stipulated period. The communication also mentions that the petitioner’s request for cash refund of the input tax credit was rejected by Customs Excise and Service Tax Appellate Tribunal (CESTAT) by its final order dated 7-5-2017.

5. The learned counsels appearing for the respondents, submits that the petitioner is not entitled for carrying forward its input tax credit in the GST regime for the reason that its claim for cash refund has been rejected. He submits that Section 142(3) of the Central Goods and Services Tax Act, 2017 expressly provides that where a claim for refund of CENVAT credit has been rejected, the amount so rejected would lapse. Section 142(3) of the said Act reads as under:

“142(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash,

Emerson

notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944:

Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse:

Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act.”

6. In the present case, the petitioner’s request for refund of CENVAT credit in cash was rejected for the reason that it was filed beyond the period of limitation. The petitioner submits that although it was no longer entitled to receive cash equivalent to the CENVAT credit in its account, it was nonetheless entitled to utilize the same for the specified purpose. He submits that in the circumstances, the proviso to Section 142(3) of the Act must be read in a restrictive manner, to only apply in cases where the claim for cash refund of CENVAT credit has been rejected on merits and not on the ground of limitation. He submits that it is well settled that limitation would bar a particular remedy but does not extinguish a right.

7. After some arguments, the learned counsel for the parties point out that the Supreme Court in the case of Union of India & Anr. Vs. Filco Trade Centre Pvt. Ltd. & Anr. (2022) 69 TLD 193 (SC) [SLP(C) Nos.3270932710/2018] has passed a blanket order directing the respondent to open the portal for filing of relevant forms, that is, TRAN-1 and TRAN-2 for two months. The relevant extract of the said order is as under:

“1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 19-2022 to 31-10-2022.

2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC)

3. GSTN has to ensure that there are no technical glitch during the said time.