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CBIC amends CGST rules; prescribes procedure of recovery of dues under existing laws

The Central Board of Indirect Taxes and Customs vide Notification No. 60/2018 dated October 30, 2018 has for the 13th time in 2018 amended Central Goods and Services Tax Rules, 2017. Following amendments are made vide this notification:

  1. After rule 83, Provisions relating to a goods and services tax practitioner (“GST Practitioner”), rule 83A, examination of GST practitioner, has been inserted specifying therein procedures, examining body, nature and frequency of examination, etc. of examination to be conducted.
  2. In sub rule 109A, Appointment of Appellate Authority, in clause(b) of sub-rule (1) and (2) for the words and bracket “the Additional Commissioner (Appeals)” the words and brackets “any officer not below the rank of Joint Commissioner (Appeals)” has been substituted.
  3. After rule 143, Notice and order for demand of amounts payable under the Act, rule 143A has been inserted specifying the procedure for recovery of dues under existing laws as under:

(1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.

(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-01 shall be updated accordingly.”

Apart from above amendments, Forms/particulars in following forms has also been amended

  1. Form REG-16 (Application for Cancellation of Registration)
  2. GSTR-04 (Quarterly return for registered person opting for composition levy)
  3. PMT-01 (Electronic Liability Register of Registered Person)
  4. APL-04 (Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court)

Following new forms has been introduced:

  1. GST DRC-07A (Summary of order creating demand under existing laws),
  2. GST DRC-08A (Amendment/Modification of summary of the order creating demand under existing laws)

Source:www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-60-central-tax-english-2018.pdf;jsessionid=F9D9A7CE98C6BDAB5ED89FD60661CA1A

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