Central Tax-Seeks to make fifth amendment (2022) to CGST Rules

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: —

Short title and commencement.—
- These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2022.
- Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette
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
sub-section (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 individuals in relation to the applicant as notified under subsection (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.
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”.
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.
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.
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 reavailment 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.”.