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1. atageer ar sh dar ax fags, 2017 (fre sea sae wea sm ae Her arn %) & faaa 8 &, -
(i) s0-faa (1) a, “arse any, $-Aa oc,” weal HN Hai, HT are far area;
18 Tea UsTa, faa 10 Watt 2023
(ii) Su-feraa (2) 4, Ws (wm) A, "uemar ay aS aRT Hea ser de a wees Wea ENT HeAega FART aa sen" eal & gear, "HN Fart war dear a zw Mage a HN $-Ha Ud oe Aa we yap. aa-cea weas H Ata A Mt wena frat sive” geal at ait: Eade Pear aren.
(iii) 3u-fraat (2) #, ws (BW) AN (at) wT alo Pn ort.
2. Sem feaat &, feraar 12 Hi, su-feraar (3) A, “ars caida, fred veo stead asatt-06 A toreawr ar gars ant ay fear ware" eect & uaa, “a cw ca a feraer wa at few are areqater ug fad su-ftaat (2) ater dae fect vert Pra mar &” eee, won ZN ain ascent fae art:
3. 1 HARE, 2022 B vandt sa fraat & faa 37 Hf s0-fea (1) a -
(i) "Cat var & aer ar eval & geen, "ak qt eo a ar oma." eee sia-earita fae amt :
(ii) “ater wor “great & over, "aT SeRH" veal ot aia-eurfta Pee aren;
(Hi) "Ret arr a mater ae greet ova, "werrndh at aprarer ar A 1S uma AT H" Hat HN weet wt sia-eenfla Ree sty
4. Sch fetuat A, faa 37 & qeere, farafeiter feet siete Phar are, arate: - "37%, Warne ERT ae a sear HH aw F sage a eas Ft amet ate zat Ue:
STAT, Tet Va eistegipa cafe ant ax saith fac geo aiwadan-3we a Rah a Sae A vers aT aH sort mab, ta dae a eae ate h dd a Gea Feares usta, fers 10 srr 2023 18 (1) erro varredt ant veo siead-1 & ar dae geda at A afoe a sot ara ge srae sara & fare A vege fiver sar &, Afar Padre at a sit cee Ricae & 30 4 Ra aw CS varmal ae om ae HOTT BH saw vars & faa H Heed veg SreeAam-3@ a Pah vega ae Prat sar 8, feral Ce dorm a site ale & WaT A gaye HC VST HT OT Sora AT z, se Usage aii ant sage at Vera aT aa URY a, te fader at a aia & ova aday F 30 F feat A saG Ed eT steafam-3u & Red afaa ata waa, ave fear area:
Weg we says at vere A oH of deRdea cafh are yeu sieadan3e F fact # 30 adax Hr a sae ved 0a Pete av & za & gear aS aet Hr arch %, free chit st ae & gaye A yee a oer sorn var % teat TY SH cath art at 50 & Hla sa Wt eet Aika ca eh!
Ute Fe wk fe cet aH yerrmal wea A om at Hae & fae veo sivac3e frat vega atat &, om teretipa caf sae ae st at Hata & fae weda wed Sredan-sw awh a oa ate & vege Fr UY wr YA: oe Sor ea Fl"
5. an faat & fan 46 & us (o) A feafatea wae Hoeaita fear orem, ale: - “Ted wei ws ax ana Sar fedt sdegiae viet Hxivtet ant at sae Aeaa FT saat Geer aie sede wate ar gavlia Aart & anqieenah ant way waa aw ant art frat va ax dia &t ofaedl a ara sik cal & are sear a as HN Usd a aA onfeter aret eto Zit op Ua a Taal & Rais we Val BRST are.
6. 30 faraat &, faa zen 4, frafetea wan saeenita far aren, ata, - "Red sw Veet “vert at disrn-ug-fao” Ff fer 46 at fega 54, star AT Arar @, an fra 49 & ater ferfge fataiteat anita erin":
7. 3p feat & fag 59 & sulfa (6) & ws (TT) & wea fArafataa we Heeaite fear sree, 3ala:- “(a) wa Ueda com, Bre ay Hah a tay AF fre easy wm su-aa (1) & Suda & Heat canes uléa ox va Aaa ant a ms & a oe 37 & aha ane at Saat a det a san sala & oak, vesraadh ax waht & fae veo civadn1 F a dae veda att At gira or sual and ee weda aed fT aeafa sel dt onvsit a, aa cep fe seat a at sh Qa A fafee uit aan adi Ar et ar fee ardace wit & prot at CUE at EU Sat Veda a fear af ot feraa sea a su-fetaa (2) & scat a ies wer Hea BI"!
8. am falaal & fret 37 a suiqaa (3) F farafatsa war xaeatta fear aren, Hae: - 18 (2) ae Usa, feaer 10 srratt 2023 "Ted wet da marr dest W dela vena deer & faa at waive are Ff fans teat *, saaciiaw be aat al sa HA A adra Rod dp h S-GHla H HUN WT Huse far at Gal * sel oe S-uala Af aaa ules we uen sited) dreatroe F Sout Uae & eat Ber Heer z |
9. 3m faa a, far sau & ae, fvatefea an sa-eanite fear aren, Heta:- "38 7, aaa varat & aint sik faawoh a Rote fire ae ated FH siat & ade Ay fie —aet taredipa cata arr ees ae, owe at Ha & aay Hi, geo chvadon Ft a diam ueda at fr gia ar soir ad gv A, sae ant veda few We oae Wart & cay & Hee, wea shewdain-3w A sah aN veda HF 1g sa Hall a few aah a Hepa sew cafes ant Hea aN A Ha S HG F Cet a a cS vided F, a & oRwq an xaeiiea fro ar, sea aredipa cafe at mara uca Ww sect wo a wit steady S3me-o1w H an HF A se NS HW HN & aN A Alla fear aren 3 Sh HAN HT some wat Ev Me Aaa Ht ww ula, teresa F was Vert far ne a waa-aae a aaa fee ae, saw S-Aa od oe af Aah area Zk 3a faeiea frat are fer ar at - (@) Tea siwaed Samdi-o3 ® ataa FS, UN 50 & Ha eat B MY, Ha RX 2a wr Para at, a (Ba) Brarey ult ut aa an Ft aie say aT Tae eR HT, Ore feat Br Hay & shtaxy
(2) su-faa (1) a fefece tredigea caf, su su-aaa Ft faiée gear & ofa wm, a at - (#) veu sieadl sardi-org & amt aw A fates sie ax caer ar cia ar yas WO ae S a Hit wo S, am 50 & aha cae & AY, wit stews SaRet-03 & area S Ht HW see aw at wanrea tea we sdaciiaa wa S gen sivadt sairnd-re & amt @ a ueqa at, a (@) aaesg dea we scacifte eo 4 vex stead Same-oiw & am wa Sect BT GAT 34 feet & sae F aot at eniia wd av, frat yas ael gat &, ae Hrs St, UH sat Wega at, te feat Ar safer & afar)
(3) wer s0-faaa (1) AF fafee gaan a fae ais oft aft se s0-Aen a Aer wah & FX Head edt & a set HIS costar ar anor caedpa cote ant Bwiee wo Wo eda aet fear ora & at set FaeeRor at aor 0a cafe ant weqa site sear aT eatert ah rar sia 8, Se WH UT 79 & sudut & separ aE ara enh" |
10. 3 Trayat & faa g9 a sufaaa (2) A- Aeaqye Usa, feria 10 WaT 2023
(ij) aS (2) & wea, farafefea ws vacate fad ores, sata: - “(em) up fram Fras daa a rar wise & Heat Fea, aha, Aes, weet frat vat ax att apes ar faarer, raw wae a aerarcet aT ara fear ot ver %, atoral At of, carrnal ar se ae & ata ar var, wagild ar wsretipd Fast a xaqae or via, at at apy a, dar & carr & fay argideat & are aor fear aay, vera ent Sar Ar agit a fre anata a Hay at te away a wae a & fav amt fra wa oa, vera S We araet ar fram, sa ae hh Basia a TH aA aT Ware aia & vat & are, va ame A wet TH anitedipa cof mm vaaoel aT arat ferar set & oet Bar Ar argh a few aeqeer ar sepa at Te a Tare ay fear aa 8;
(a) sngidaat ent se aera & fae ant fear war wa wart va fe saa dite & aay F ae ar arava fear %, fort We Hiden ant caramel et ara Phar at tert; fa saa oie ate att ar sa dal A wika ar ue wm amet ar taal & fee waratared aét frat é; se ve af, fe seer sa diol & gay A onfaa ax a TRY ar aroat ara aél fear é a a a atm, We wae A ae vp anisedipd cake am waar ar erat Rear ota & Stet Bar Hr agi & fae wa a afsar ve ae ai Ts E al aaa wt at ag &;”;
(ii) @S (3) 4, weqa & ava fee Weqe saenite fear orem, arta: - WgP ve sik fe sa aaat A wet te aniseeqa caf ant waar a arar ferar ara & fore we ae at fran at, Warr oF eae fear aa Hof aét BI.
11. am faa & fran ios & su-faa (3) & wana ov eaeiaa su-Aear wa area, H1aifet:- "(3) Ser Sa facta ar sree fram fase aria Fr Ss % a areas OUTS fear 8, dei va afer airedpia, ator dear aha wea ev, atieita widen ar se fata sees err wept artes ent, wed sitcadd wdiwe-o2 A af # omeai atk saan aed orf aaa & arte at aa wea at A ote wat ST:
Tg ae fh ae se ers ar arte Bra fees adie A ns 3, at arena oa sats ae fear creat &, get artereli, veo ofwadt wiiva-o1 wea aa A ate a ard feat St Hahy & afat sem facta ar gee Ft wa ea-siquenitta wid oeqa ata aR wer afer Hitedepia, adr deer ala ara ee ater were a se eta seem ant wpa fret feet an, wes stead wdiwa-o2 at art & arei, 3k gales wires a at A afre at arta wea a A arte ae wer - We set Frere ar sneer ht sm ee-squaniitar ofa ceo steed? wiwa-o1 wa at at antha 8 ard feat fr ait & alee cega aél ore eA va aa aad A ante et aia mea ara & artira & ec F aren se”.
18 (3) 18 (4) yeqyes usa, fqn 10 BAA 2023
12. am ust & Agr 109 & era uy, Aeafafea aa var orem, Hee:
“09 ait wirett ar andeat.- (1) aT 107 AT sa-T (2) & Hea Hetcha qtr at cw aan ue sivad ches-o3 aA Eee aeartsl & a, a ai saagiae su a ar Hear at arge ar aaa far oe, wea FF oI at adrenal a gia wa Hafea afsredepia at &r orvail
(2) wet se Bote ar ante free fee atte & as 8, a ares Wea W arog fra & aet ue ita Brea, ante cee ala aa ge, ates wert a saa ant se aie at ope afer ave, wer sired wiwe-o2 A at a amet 3k yafaa aredea ot at A arta at sofa (1) & sea wdte mga ae aT anne & ey Ff Ala arom:
uid ae BF agi sa Rete at order fered fee ante A ngs Fw UrTeT Tet | yoals a& ro &, get street wea awed cdiva-03 wea wet A ate a ae feat Br way & oar an fate at wee A ws Squats wid wea HT sk va sft uftedipia, ata wea aia ard oy, anictrr oert a se fafa sa grr wipe Pret wert ae, ceo oftwadl udiea-o2 F st ht creat, HN arate woreda ant at & arta ar atta area axed AY are ale STMT:
cig ae Hk fF ae Erte a Hee A oH eeaquerftra ofa Teo steal wdiTa-03 wpe aa & atra & aa Rat A area & afar vega ah Ar orc & Vt oft sta a ff atve a ada wise ara ot athe & eu 4 aa ae" 13, se feat a far io & wae , eatatea fra Ha-eaita fear oe, Hara: - ‘WOgar anit are dar - ariel, at io7 AT su-aRT (11) & Het SNOT saTHl aie ah ara a at wm sH sunt & aia wee oh at a gd, ot ot vet a, Fa sreaf wiea-o1 ar ged sivadl wdiva-o3 & Hay A wea AY as fed sh athe at ged stead) whATa-01/03WA Ua aided Wise Heh Sw HOA HT aH a AT :
wg wel veo sieadt wdiwa-o2 4 aifaa siredipia ont AT ag &, ae SH HOt AT aoa articira oiftrtt & saqated & aie evi sik ania at ama at & fer saa a wea ata & aa Rat & afay sitter oer ant Hider We facta fear aes:
wig we 3k fe aderit ant tat aot & sep H gga A ws Hrs a ay ster ert 107 ét war fafa, sa-ane (1) ar sa-ane (2) H fafafee una den & sat Hea ht sirzatt | Tees tea, Rarer 10 Sratt 2023
14. 3H faust & Baa 138 &, sufaan (14) J soa A av & Fae (2) a, we.
5, aaa" (areas 71)" aren, wer HN HH & GMa, “Ape ara (7117) & Bara" ged, HEH AK HH Sa aT)
15. se feraat & faa 161 a, “Hee oq Pat Ww, “Ae oT alien” wee Haeute ee srt
16. 3m fagat A, geo Swed) assii-o1 Fi, - G) apr an &, feo &, Hea afar ae ae wpa ecaaNhal He Alalsel aa 3K she ua vert wth", wecl & CMa Wl, "HMaw F SI Wer Wea F Aede $-Ha ares HN Aras Aa arent Serda B Lad: HY NT" weg Ta oT 5x
(i) tarefanor & fae yea ar ava & ada a, thr 2 ar aro fra are]
17. on fagat a, veo area) aaesa-17 4, “aaa & RIN WR" aeel G TAME, jaratetad Fa: Pate frat are, HLTA: - " Pua Hae & fate fran & ire Poser Heres seas (Gea) Ht Sh";
18. 3 feraat A, weo sfead? asaf-19 & ena W, fAsiafaa wea BY Tar ares, Huta: - " Tea sivadl amsait -19 ! [far 22(3) aa] Bet Wear aRre aa F (a Ueat shear astet / Asta wdaa Bat Sear (wR) ane TSTECEPROT Te aXe HT HTT ae anne ----- aR GRU TaTHT aAlica & Gast Az PRT TAH Aiea Hl His SAX Weqa sel Rear aa 2;
SR, ga wreters & ora soaeu Rats & Heme ue Heeeearht At ue et Pe Ho tiie Mea aot a xe fev ae awe t. a | PROT Ta AE GT SL <URIT aat> aT art weer Phar aren 2;
A, BRT aenat aes ae Hoe sax A sia aa oy atk sa arate H oe suaey Reis & avo oy Htiteccant A wa 2 Pr aoa teeta Aeaeiza aot a te far ae ara ¢: a Reming eto, See cafe oS at Teeth ge aE a ara-G Sue Tel BU;
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5. ae te fear ore fe weet we ae A ca Hara G ariet HT HH sea dat Al agar a ve ara & artra a ge fret ot Hate & fae sa nina a sae afar gare ae faaat & eit fret at afaca ar dea Hea Hr aeyer waa aet ant ae 08 at aie aeg da we ara A athe oF a waa Haake fee ov) | Salet :
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19. 3H feaaat a, gaa steadian-1 a, -
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aN oh Aaa BT ng vert ata)” weg He ots TY ae (J) ao sa HK sae aaa vaat ar aio far anon .
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(iii) Suet & tart 2 te can 3 oF, “arom” ore aT al fear SVT;
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Gi) anv ow a, “vufaaa aaae” eel ar ata fea are ;
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(3) artiod, “ame” wea a tara w, “Ae/Taa” wee Te areet ;
(5) aot iom() ak sae waa olaeai ar ato feat orem ;
(3) ano iow(i) ah sae asa oaeat ar aio far orem ;
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18 (20) Teayerr wera, feat 10 watt 2023 Bhopal, the 10th January 2023 No. CT/8/0006/2022-Sec-1-05(CT) (73) : In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely: — 1, Amendments In the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,-
2.
(i) in sub-rule (1), the words and letters, “mobile number, e-mail address,” shal! 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;
(111) in sub-rule (2), clauses (b) and (c) shall be omitted;
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 subrule (2) or’, shall be inserted.
3 In the said rules, in rule 37, in sub-rule (1), with effect from 1" 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;
(ili) after the words, “in respect of such supply”, the letters and words, “, proportionate to the amount not paid to the supplier,” shall be inserted.
In the said rules, after rule 37, the following mule 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 retum 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 retum 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 30” 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 Taye terra, fea 10 watt 2023 18 (21) tax credit shall be reversed by the said registered person, while furnishing a rectum in FORM GSTR-3B on or before the 30!" 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 30" 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 retum 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.”, In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely:- ta “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 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.”’.
6. In the said rules, in mile 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.°;
7. 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, shal] not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-] or using the invoice furnishing facilily for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has fumished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C,”.
8. In the said mules, in rule 87, in sub-rule (8), the following proviso shall be inserted, uamely:- “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 confonnity with the details in challan generated in FORM GST PMT-06 on the Common Portal.” ao N N ~ Weaqe Tacs, fear 10 SA 2023 In the said rules, after mle 88B, the following rule shall be inserted, uamely:- “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 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, clectronically on the common portal, and a copy of such intimation shal] 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 sub-rule, 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-O3 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 satd 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.”.
In the said rules, in mule 89, in sub-mule (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 beiny 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
11.
namely: - Authority or an officer authorised by him in this behalf and the date of issue of the provisional
(it) Hae wera, Ai 10 sat 2023 supplier for supply of service, the letter issued by the supplier for cancellation or termination of agreement or contract for supply of service, details of payment Teceived 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 heen cancelled or terminated;”;
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 bome the incidence of tax.”.
In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, “(3) Where the decision or order appealed against is uploaded en the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate 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 self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-O! 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-O1, the date of submission of such copy shall be considered as the date of tiling of appeal.” In the said rules, for rule 109, the tollowing rule shall be substituted, namely: - “109. Application to the Appellate Authority.- (1) An application to the Appellate Authonty 18 (23) meager usta, feqier 10 wat 2023 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 bim in this behalf und 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 self-certified 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 nuruber, 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-certilied copy of the decision or order is not submitted within a periud of seven days trom the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date ot filing of appeal.”.
13. 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-O1 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03 W:
Provided that where the final acknowledgment in FORM GST APL-02 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.”;
14, 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.
1s. In the said rules, in rule 161, for the word, “order”, the wards, “intimation or notice” shall be substituted.
AeqVes WATS, feat 10 watt 2023 18 (25)
16. 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:
(il) in the instructions for submission of Application for Registration, paragraph 2 shall be omitted,
17. 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.”.
18. 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 Ta Name Address GSTIN / UIN Date Application Reference Number (ARN) 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 Tegistration 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 revistration is liable to be cancelled for fo llowing reason(s): or Whereas no reply to the show cause notice has been submitted, hat 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 | 18 (26) Tage Usa, feat 10 sAatt 2023 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 opinion that your registration is liable to be cancelled for following reason(s): or 7: Whereas reply to the show cause notice has been submitted vide <ARN Number> dated and you your authorized 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 ti.
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 sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final retarn in FORM GSTR-10 within three months of the date of this order,
4. You are required to furnish all your pending returns.
5. ft 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”. |
19. In the said rules, in FORM GSTR-1, -
(a) in the box,-
(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:-
83. (a) ARN F< Auto>
(b) Date of ARN “fh <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 Tease waa, feat 10 sat 2023 18 (27) charge (including supplies made through e-commerce operator attracting TCS)” shall be substituted;
(d) Table 4C and entrics relating thereto shall be omitted;
(e) In Table 5A, forthe figure, letters, words and brackets, “SA. 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:
(1) Vable 5B and entries relating thereto shall he omitted:
(g) for the Table 7, the following table shall be substituted, namely:- | ou Place of Supply (Name of State) 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 atiracting TCS}
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]-Consolidated rate wise tward supplies [including supplies made through e-commerce operator attracting TCS] - ) | ! | | | : | | J Tf
(h) in Table 9, -
(i) in the heading, for the words and letters “debit notes, credit notes, retund vouchers”, P s 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 fumished earlier were incorrect”, the words, “Amendment of invoice/Shipping bill details furnished earlier” shall be substituted:
(Gj) in Table 9B, the words, “/Refund voucher” shall be omitted:
18 (28) ages Users, feat 10 sat 2023
(k) In Table 9C, for the words and brackets, “Debit Notes/Credit Notes/Retund voucher {amendments thereof]”, the words and brackets, “Debit Notes/Credit Notes [Amended]” shall he substituted;
(1) in Table 10, for the word, “Month”, the words, “Month/Quarter™ shall be substituted:
(m) Table [0A (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 Net value Tax amount | e-commerce of Integrated | Central | State / Cess | operator supplies tax tax UT tax i | 1 2 3 4 5 | 6 7
(a) Supplies oa which ecommerce operator is liable to collect tax ws 52
(b) Supplies on which ecommerce operator ts liable to pay tax u/s 9(5) |
14A. Amendment to details of the supplies made through e-commerce operators on which ecommerce operators are liable to collect tax under section 52 of the Act or liable to pay tax w/s 9(5) [Supplier to report} Nature of supply : Original details i Revised | Net value Tax amount details of Month/ | GSTIN of GSTIN of | supplies Quarter | e-commerce e-commerce operator SoSmne Integrated | Central| State / Cess tax tax UT tax 1 2 3 4 5 6 7 8 9
(a) Supplies on which ecommerce operator is liable to collect tax ws Le a | | » Raye tata, fea 10 WA 2023 18 (29) 2 ta
(b) Supplies on which e- | commerce operator is liable to pay tax u’s 9(5) J
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 Type of GSTIN | GSTIN off Document | Document | Rate | Value of Tax amount Place supplier recipient of tecipient | no. date supplies | Integrated] Central] State | Cess | of supplier made tax tax f supply UT tax i | 2 3 4 ee a 8 9 i fu fa] a) Registered | Registcred | | Unregistered | | Unregistered Registered F { Unregistered ; | | | | 15A (1). Amendment to details of the supplies made through e-commerce operators on which ecommerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients} Type of Onginal details Revised dctails Value Tax amount Place supplier GSTIN| GSTIN | Doc.] Doc. | GSTIN | GSTIN Doc. | Doc, | Rate | of of of of no. | date | of of no. | date supplies supply;
supplier recipient : supplier | recipient made : Integrated] Central] State | Cess 4 (fax tax / | é i UT Bc tax | ! 2 3 4 5 6 7 8 9 | 10 11 12 13 14] 15 16 | Registered | | Linregister i | 15A (II). Amendment to details of the supplies made through ecommerce operator is liable to pay tax u/s 9(5) [ecammierce operators on which ecommerce operator to report, for unregistered recipients] Type of Original details | Revised | Rate Value Tax amount Place supplier details of . of *] | GSTIN | Tax GSTIN supplies ‘ supply | of period | of made | Integrated] Central] State/ | Cess supplier / supplier tax tax | UT cax | — | 18 (30) Aeayes Usa, feat 10 sat 2023 w Registered | Unregistered
(r) For the instructions, the following shail be substituted, namely:- A, General Instructions
1.
az PP mo o f o mw us a Terms used:
GSTIN: Goods and Services Tax Identification Number UIN: Unique Identity Number uae: Unit Quantity Code HSN: Harmonized System of Nomenclature POS: Place of Supply (Respective State) TCS: Tax collection at source by e-commerce operator SEZ: Special Economic Zone ECO: E-commerce operator DTA: Domestic Tariff Area BtoB: Supplies from one registered person to another registered person BtoC: Supplies from reyistered person to unregistered person
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 fling GSTR-1 of the quarter.
B.Table specific instructions- Sr. No. | Table No. Instructions 1 2 3 L. 4A i. Supplies made to registered persons including supplies made through ecommerce 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.
ili, The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer.
[ 2. 4B Supplies made to registered persons, attracting tax on reverse charge basis, shall a 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. 5 Inter-State supplies made to unregistered persons having invoice value more than Ral
2.50 lakh shall be reported, |
4. 6A Exports 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.
| Sa 6B Supplies made to SEZ units or SEZ developers, with or without IGST, shall be reported. | 6C Deemed export supplies shallberepored. s—“‘SéS*é‘“‘ONSNC™#C#*;*~™” | Tpagey tera, Are 10 Wratt 2023 18 (31) Sr.No. | Table No, Instructions [ 1 2 3
7. 7 Supplies made to unregistered persons ather than those reported in table 5 shall be reported, Values shall be net of credit and debit notes 8 8 Supplies having no tax liability (Nil rated. exempted and non-GST supplies) shall be| reported. Supplies made through E-commerce Operator under section 9(5) shall not be included under exempted supplies of supplier.
9 | DA Amendment of values reported in table 4A, 4B. 5, 6A, 6B and 6C shall be reported.
10. 9B | Credit and debit notes issued during the period shall be reported.
ate oC Amendment of credit and debit notes reported in table 9B shall be reported.
12. 10 | Amendment of unregistered supplies reported in table 7 shall be reported. |
3. LDA Advances received shall be reported. The values shall be net of refund vouchers, if any.
I4. 11(DB | Advances adjusted during the period shall be reported.
TS, Ligh Amendment to advances received or adjusted shall be reported.
16, | 12 HSN details as per notifications issued by Government from time to time shall be reported.
17 13 | Details of the documents issued during the period shall be reported.
LB. 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 (T'CS) under section 52, shall be | reported by the supplier.
; 19, I4(b) Details of supplies made through ECO, on which EC ts liable to pay tax w/s 9(5), shall | be reported by the supplier. Tax on such supplics 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.
| 21. 14A(b) | Amendment to supplies reported in table 14(b) in earlier tax period shall be reported.
22, | U5 (i) ECO shall report details of the supplies made through him/her on which he/she is | Hable 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. ISA(D Amendment to the details reported in table 15 in earlier tax periods in respect of | registered recipients shall be reported
24. ISAC) | Amendment to the details reported in table 15 in earlier tax periods in respect of | | | unregistered recipients shall be reported.” J
20. In the said rules, in FORM GST RFD-01, in Annexure 1, afier Statement-7, the following statement shall be inserted, namely: - “Statement-8 [rule $9(2)(ka)] Refund Type: Refund for unregistered persons Refund | payment of payment Amount SL | GS | DocumenvInvoice Details | Tax Paid Details of Detatls of No | TIN 18 (32) Wee Usa, Rae 10 sre 2023 | | invoice value | received against | Claimed ] , ! | ‘ | | | to the supplier cancellation’ | (HC+S+ | plic | termination Cess) | r .| Type | No. | Dat | Taxa | Inte | Centr = [Ces Dat | Amoun ! Date | Amoun | | of e ble erat | al tax en | 8 | t t dacu Value | ed | Tax(S - | | | | ment Tax | ) | | | | | | 1 ih 2 3 4 5 6 7 8 | 9 10 It 12 13 14 _ 15 + = | _|
21. 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.
22. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely: - “FORM GST APL-01/93 W [See rude 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 iit, 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):
U'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 Tee tata, fear 10 WAatt 2023 18 (33 Name of Applicant /Applicant Date:
Officer Designation/ Status. ”.
23, 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:
I. 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 retum furnished in FORM GSTR-3B for the period<from><to> by an amount of Rs. ............... The details thereof are as follows:
Liability declared/ paid (in Rs.) | Form Type [GST | CGST | SGST/UTGST | Cess Total | FORM GSTR-1/ IEF | | | | | FORM GSTR-3B | | | Difference in liability | | | = 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 fumish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax Nability that has remained unpaid, within a period of seven days.
35 Tt 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 nat found tu 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:
18 (34) Weawe Ue, fale 10 wa 2023 A. Thave paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-O1B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below:
ARN of FORM Paid Under ; Tax Period IGST | CGST SGST/UTGST CESS GST DRC-03 Head | | | 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) Excess Liability paid in earlier tax periods in FORM GSTR-3B Some transactions of earlier tax period which could _ not be declared in the FORM GSIR-1/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-I/IEE of the tax period under consideration — — FORM GSTR-WIFF filed with incorrect details and 3 will be amended in next tax period (including typographical errors, wrong tax rales, etc.)
Mistake in reporting of advances received and adjusted 4 against invoices 5 Any other reasons | — 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 Authorised Signatory Name:
Designation/Status:
Place:
Date:”.
24. In the said rules, for FORM GST DRC-O3, the following form shall be substituted, namely:- “FORM GST DRC- 03 [See rules 142(2) & 442 (3)) aeagen tea, fear 10 watt 2023 18 (35) lutimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-O1A
14. | GSTIN
2. Name < Auto>
3. Cause of payment << drop down>> 3A | Shipping bill details of erroneous [GST (i) Shipping Bill’ Bill of Export No. & Date:
refund (to be enabled only if the (ii) Amount of IGST paid on export of goods:
| specified category is chosen in drop (iii) Notification No. used for procuring inputs at concessional rate or exemption:
down menu) ] (iv) Date of notification:
(v) Amount of refund received:
(vi) Amount of erronegus refund to be deposited:
(vii) Date of credit of refund in Bank Account:
4. | Section under which voluntary << drop down>> —_ payment is made 5 Details of show cause notice, if Reference No./ARN Date of issue/tiling | payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC- OLA, audit, inspection or investigation, GST RFD-OH, others (specify)
6. Financial Year Ty Details of payment made including interest and penalty, if applicable (Amount in Rs.)
| Sr. | Tax | Act | Place | Tax/ | Interest] Penalty, if | Fee Others | Total Ledger | Debit | Date of No. | Period ; of | Cess ~ ss] applicable yee utilised | entry debit supply] .. Todas (Cash/! no. entry (POS) eae Credit) 1{ 2 [3] 4 5 6 7 R 9 to | al 2 | 13 } - |
8. Reasons, if any - << Text box>>
9. Verification- Thereby solemnly affirm and declare that the information given hereinabove is truc and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Tage ters, feat 10 srratt 2023 18 (36) Signature of Authorized Signatory Name Designation / Status Date oo.
Note -
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.”.
In the said rules, in FORM GST DRC-25, —
(i) after the words, “Revisional authority/”, the words and letter, “Adjudicating authority or nN ta t Appellate authority under Insolvency & Bankruptcy Code/” shal! 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;
(iti) after the words, “giving effect of appeal/ revision”, the letters and words, “or any other proceedings” shall be inserted.
26. Save as otherwise provided in these amendments, these amendments shall be deemed to have come into force with effect from the date 26 December, 2022 By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
Pra, WSS WE aa as TT, Fee aU Ua es ARI, dia S alka ae waiha—2023.