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An Overview of GST notifications dated 5th July 2022

► Date : Jul 06, 2022

Central Board of Indirect Taxes and Customs, on 5th July 2022, issued 6 notifications giving effect to the recommendations of 47th GST council meeting. Here’s a quick overview of the amendments brought into GST law vide these notifications

Notification No 09/2022-Central Tax

The amendment made in Section 49(10) & Section 50(3) of CGST Act,2017 by clause (c) of section 110 and section 111 of Finance Act 2022 shall become effective from 5th July 2022. 

  • Section 49(10) – Section is amended to allow a registered person to transfer the amount available in his electronic cash ledger under the CGST Act to the electronic cash ledger under the CGST Act, 2017 or the IGST Act, 2017 of a distinct person. However,  the balance can be transferred only if there are no unpaid liabilities in electronic liability register of the registered.
  • Section 50(3) – the section is amended retrospectively w.e.f. July 01, 2017 so as to provide that interest at 18% per annum shall be payable on any excess Input Tax Credit wrongly availed or utilised.

Notification No 10/2022-Central Tax

CBIC exempts the registered person whose aggregate turnover in the financial year 2021-22 is up to two crore rupees, from filing annual return i.e., Form GSTR 9 or GSTR 9A for the said financial year.

Notification No 11/2022-Central Tax dated 5th July,2022

CBIC extends the due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31st July, 2022. Form GST CMP-08 is the statement of self-assessed tax to be filed by taxpayers who either have registered as composition taxable person or taxpayers who have opted for composition levy.

Notification No 12/2022-Central Tax

CBIC extends the waiver of the late fees for delay in filing of Form GSTR-4 for FY 2021-2022 till 28th July 2022. GSTR -4 is Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)

Notification No 13/2022-Central Tax

CBIC notifies extension of date of compliances specified below with effect from 1st March 2020

  • The time limit specified u/s 73(10) for issuance of order u/s 73(9)  for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the FY 2017-18, up to the 30th September, 2023.
  • The period from 01.03.2022 to 28.02.2022 excluded for computation of period of limitation u/s 73(10) for issuance of order u/s 73(9) for recovery of erroneous refund
  •  The period from 01.03.2022 to 28.02.2022 excluded for computation of period of limitation and for filing refund application u/s 54 or section 55.

Notification No 14/2022-Central Tax

Central Goods and Services Tax (Amendment) Rules, 2022

  • Sub-Rule 4 to Rule 21A, in sub-rule (4) -  The suspension of GST registration shall stand revoked on filing of pending returns by the taxpayer if the suspension was made due to non-filing of GST returns but not cancelled by proper officer
  • Clause (d) to Explanation 1of Rule 43 - Duty Credit Scrip: The value of duty credit scripts is excluded from the aggregate value of exempt supplies for the reversal of common credits under Rule 42 and 43.
  • Clause (s) to Rule 46 - The taxpayer having aggregate turnover exceeding Rs. 20 Crore from financial year from 2017-18 onwards but not required to generate e-invoice are required to declare the same in the invoices issued by them
  • Sub rule 4B to Rule 86 - If the registered person deposited the erroneous refund amount along with interest & penalty by debiting cash ledger, then an amount equivalent to amount of erroneous refund deposited by taxpayers through DRC-03, shall be re-credited to electronic credit ledger by proper officer by an order made in FORM GST PMT-03A
  • Rule 87 - UPI and IMPS are included as modes of payment towards tax, interest, penalty, fees, or any other amount payable under the Act. Further, a registered person is allowed to transfer the amount available in his electronic cash ledger under the CGST Act to the electronic cash ledger under the CGST Act, 2017 or the IGST Act, 2017 of a distinct person using FORM GST PMT-09 if there are no unpaid liabilities in electronic liability register of registered person.
  • Rule 88B - Manner of calculating interest on delayed payment of tax

i. Delay in Return Filing - Interest to be calculated as pr section 50(1) for the period of delay in filing of GST Return on the amount Net liability i.e., after utilization of the input tax credit till the date such return is filed

ii. Delay in Tax Payment - Interest to be calculated as pr section 50(1) for the period of delay in payment of tax on the amount Net liability i.e., after utilization of the input tax credit till the date such tax is paid

iii. Wrongly availed Input Tax Credit – Interest shall be calculated in accordance with Section 50(3) on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount

  • Rule 89 - Refund of unutilised Input Tax Credit

i. For the purposes of this sub-rule(1), the specified officer means a specified officer or an authorised officer as defined under rule 2 of the Special Economic Zone Rules, 2006.

ii. The documentary evidence for claiming a refund on accumulated credits on the export of electricity has been notified to ease the process of claiming refunds.

iii. Value of exports for claiming refund of accumulated ITC on the export of goods, the value of goods shall be taken as lesser of the declared FOB value in the Shipping bill or Bill of Export or value declared in the tax invoice/bill of supply.

iv. The Formula for calculation of Refund of accumulated credits due to inverted duty structure is amended

  • Rule 95A – Omitted w.e.f. 01.07.2019
  • Rule 96 – Rule pertaining to Refund of IGST on Exported Goods/ Services has been amended retrospectively from 1st July, 2017 to make refund claims for exports of goods allowable only after the mismatch between Shipping Bill and statement of outward supplies in FORM GSTR-1 is rectified and to provide for withholding of refunds where additional verification may be required.
  • Formats of existing forms including GSTR-3B, GSTR 9, GSTR 9C have been amended to give effect to the above amendments.
  • New form FORM GST PMT-03: Order for re-credit of the amount to electronic credit ledger has been inserted pursuant to introduction of new sub rule 4B to Rule 86.
  • FORM GST RFD-10 B has been omitted with effect from the 1st July, 2019

Name : Meenakshi Jain

Location:Jaipur
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► Tags : #gst #gstcouncilrecommendation #47thgstcouncilmeeting #cgstact2017 #gstnotifiactions #amendmentsingstlaw

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