Title | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
Number | 40/2021 |
Date | 29.12.2021 |
Download | |
G.S.R…(E).- 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: —
―(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub- section (1) of section 37 unless,-
ii) in rule 80,–
a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
―(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.‖;
―(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.‖;
iii) in rule 95, in sub-rule (3), after clause (c), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2021, namely:-
―Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.‖;
iv) in rule 142, with effect from the 1st day of January, 2022,–
iv) after rule 144, the following rule shall be inserted with effect from the 1st day of January, 2022, namely:-
―Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (1) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) of section 129 within fifteen days from the date of receipt of the copy of the order passed under sub-section (3) of the said section 129, the proper officer shall proceed for sale or disposal of the goods or conveyance so detained or seized by preparing an inventory and estimating the market value of such goods or conveyance:
Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.
The said goods or conveyance shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 10 clearly indicating the goods or conveyance to be sold and the purpose of sale:
Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance.
The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper
The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may
The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction:
Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.
On payment of the full bid amount, the proper officer shall transfer the possession and ownership of the said goods or conveyance to the successful bidder and issue a certificate in FORM GST DRC-12.
The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low
Where an appeal has been filed by the person under the provisions of sub- section (1) read with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under this rule shall be deemed to be stayed:
Provided that this sub-rule shall not be applicable in respect of goods of perishable or hazardous nature. ‖;
v) for rule 154, the following rule shall be substituted with effect from the 1st day of January, 2022, namely:–
―Disposal of proceeds of sale of goods or conveyance and movable or immovable property.–
(d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund;
[See rule 144(2)&144A]
Demand order no.: Date:
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs… and interest
thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.
Or
Whereas the goods or conveyance detained or seized under Section 129 are liable for sale or disposal in accordance with the provisions of sub-section (6) of Section 129 for recovery of penalty of Rs…… payable under sub-section
The sale will be by public auction and the goods and/or conveyance shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot.
The auction will be held on ……. at…. AM/PM.
The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods and/or conveyance shall be again put up for auction and resold.
Serial No. | Description of goods or
conveyance |
Quantity |
1 | 2 | 3 |
Place: Signature
Date: Name
Designation: ‖
words, figures and brackets ―See rule 144(5),144A and 147(12)‖ shall be substituted;
(b) for the word ―goods‖, the words ―goods or conveyance‖ shall be substituted;
[See rule 159(1)]
Reference No.:
Date:
To
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority/ Regional Transport Authority/Other Relevant Authority)
It is to inform that M/s—————————- (name) having principal
place of business at ————
——(address) bearing registration number as ————–
(GSTIN/ID), PAN is a registered taxable person under the
<<SGST/CGST>> Act.
or
It is to inform that Sh………………………….(name) resident of……………………(address) bearing PAN…………………………………………………………… and/or Aadhaar
No…………………………. is a person specified under sub-section (1A) of
Section 122 .
Proceedings have been launched against the aforesaid person under section << >> of the said Act to determine the tax or any other amount due from the said person. As per
information available with the department, it has come to my notice that the said person has a –
<<saving / current / FD/RD / depository >>account in your << bank/post office/financial institution>> having account no. << A/c no. >>;
or
property located at << property ID & location>>. or
Vehicle No…………………….. <<description>>
or
Others (please specify)……………………. <<description>>
In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I————————————– (name),
—————————— (designation), hereby provisionally attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior permission of this department.
Copy to (person)‖
Signature
Name Designation
―/ Regional Transport Authority/Other Relevant Authority‖;
Particulars | Central tax | State/ UT
tax |
Integrated tax | Cess | Total amount | |||
Tax/ Cess | <
total > |
|||||||
< | ||||||||
Interest | total | |||||||
> | ||||||||
(a) Admitted amount | ||||||||
Penalty | <total
> |
|||||||
< | ||||||||
Fees | total | |||||||
> | ||||||||
Other charges | <
total > |
<
total > |
||||||
(b) Pre- | ||||||||
deposit | ||||||||
(10% of | ||||||||
disputed | ||||||||
tax /cess | ||||||||
but not exceeding Rs. 25
crore each |
Tax/ Cess | <
total > |
||||||
in respect | ||||||||
of CGST, | ||||||||
SGST or | ||||||||
cess, or not | ||||||||
exceeding |
Rs. 50 | ||||||||
crore in | ||||||||
respect of | ||||||||
IGST and | ||||||||
Rs. 25 | ||||||||
crore in | ||||||||
respect of | ||||||||
cess) | ||||||||
(c) Pre- | ||||||||
deposit in case of sub- section (3)
of section |
Penalty |
<
total >‖; |
||||||
129 |
[See rule 159(5)]
Reference No.: Date:
ARN No. of Order in FORM GST DRC-22:
To
The Pr. Commissioner/Commissioner
……………………(Jurisdiction)
Whereas, an order in FORM GST DRC-22 has been issued for provisional attachment of the following property under the provisions of section 83 of the Act vide ARN No…………………………
Property provisionally attached | << property id & location>> |
Account provisionally attached | << saving/current/FD/RD/depository account no>> |
Vehicle provisionally attached | <<Vehicle details>> |
Any other property | <<details >> |
.
<<……………………………….>>
<<…Documents to be uploaded…>> Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Name-
GSTIN (in case of registered person)-
PAN and/or Aadhaar No. (in case of others)- Place –
Date –
Signature of Authorized Signatory‖.