New Rules inserted in CGST Rules, 2017

New Rules inserted in CGST Rules, 2017. These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2022- NOTIFICATION No. 26/2022 – Central Tax

G.S.R. 902(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: —

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

New Rule 37A inserted. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof

New Rule 88C inserted. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.

New Rule 109C inserted. Withdrawal of Appeal.

New Rule 109 substituted. Application to the Appellate Authority.

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