CGST (5th Amendment) Rules, 2022: CBIC Notifications

The CBIC has notified the CGST (5th Amendment) Rules 2022 to make further amendments in the CGST Rules 2017 in line with the recommendations of the GST Council, vide Central Tax Notification 26/2022 dt. 26/12/2022.

CBIC notifies the CGST (5th Amendment) Rules, 2022: CBIC Notification 26/2022

CGST Rules 8, 9, 12, 37, 46, 46A, 59, 87, 89, 108, 109, 138, 161 have been amended and new CGST Rules 8(4B), 37A, 88C, 109C have been inserted. Also GST Forms REG-01, 17, 19, GSTR-1, RFD-01, APL-02, 03, DRC-03, 25 have been amended and New  GST Form DRC-1B has been inserted.

It may be noted that new CGST Rule 8(4A) shall be applicable for the State of Gujarat only, as notified by CBIC vide Central Tax Notification 27/2022 dt. 26/12/2022.

CBIC Central Tax Notification 26/2022 dt. 26/12/2022: CGST (5th Amendment) Rules, 2022

Validation of PAN with OTPs:

Permanent Account Number (PAN) will be validated online by the common portal from the Central Board of Direct Taxes (CBDT) database, as well as through separate one-time passwords (OTPs) sent to the concerned person’s mobile number and email address that are linked to the related PAN.

GST Registration Application – Biometric Aadhaar Authentication and Photograph Verification:

Every application for GST registration made under CGST Rule 8(4) by a person who has chosen to have their Aadhaar number authenticated and is identified on the common portal based on data analysis and risk parameters shall be followed by biometric-based Aadhaar authentication and the taking of photographs of the applicant, as well as the verification of the original copy of documents, at one of the facilitation centres notified by the Commissioner.

Reversal of Input Tax Credit (ITC) for supplier non-payment and ITC re-availability:

CBIC has notified CGST Rule 37A, which provides for the reversal of input tax credit (ITC) in the event of non-payment of tax by the supplier and its re-availability. CGST Rule 37A specifies the mechanism for reversal of ITC by a registered person in the event of a supplier’s failure to pay tax by a specified date, as well as the mechanism for re-availability of such credit if the supplier pays tax later. This would make it easier to meet the requirement for claiming ITC under Section 16(2)(c) of the CGST Act of 2017.

Method for reconciling the outward supplies liability statement and the return liability:

CBIC has notified Rule 88C, which specifies how to handle differences in liability reported in a statement of outward supplies and that reported in a return. If the GSTR-1 and GSTR-3B filings are inconsistent, an intimation will be sent electronically to the common portal as well as the taxpayer’s registered e-mail address. Taxpayers will be required to ensure compliance with CGST Rule 88C.

GST appeals to be expedited and compliance burdens reduced:

CGST Rule 108(3) has been amended to clarify the requirement of submitting a certified copy of the order appealed against and receiving a final acknowledgement from the appellate authority. This would speed up the processing of appeals and reduce the compliance burden on the appellants.

Related Posts:

Aadhaar Authentication Based GST Registrations in Gujarat & Puducherry

Aadhaar Authentication/ Physical Verification (New GST Registration) Mandated: Amended CGST Rules 8(4A) & (4B)


  1. Samiksha
    • Kewal Garg

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