(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.”.

1. In the said rules, in FORM GST REG-16,-

(a)   against serial number 7, for the heading, the following heading shall be substituted, namely:-

“In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc.”;

(b)   in the instruction, after the Table, for the paragraphs beginning with the words “In case of death of sole proprietor” and ending with the words “surrender of registration falls”, the following paragraphs shall be substituted, namely:-

“In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.

Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”. 

1. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:- 

“10. Information against the Serial 4A of Table 4 shall not be furnished.”.

1. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-

“Form GST PMT –01

[See rule 85(1)]

Electronic Liability Register of Registered Person

Balance (Payable)

(Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total)

*[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)] Note –

1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly. 

1. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 

1. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 

1. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive. 

1. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 

1. The closing balance in this part shall not have any effect on filing of return. 

1. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 

1. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.”. 

1. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:-

“10. Details of IGST Demand

1. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely:-

“FORM GST DRC-07A

[See rule 142A(1)]

1. Old Registration No.

1. Jurisdiction under earlier law

1. Act under which demand has been created

(d)     resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; 

(e)     found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; 

(f)      communicating with others or exchanging calculators, chits, papers etc. (on which something is written); 

(g)     misbehaving in the examination center in any manner; 

(h)     tampering with the hardware and/or software deployed; and 

(i)       attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses.

(10)    Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination.

(11)  Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.

(12)  Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.

(13)   Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.

Explanation :- For the purposes of this sub-rule, the expressions –

(a)      “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-1 has been selected as State;

(b)     NACIN means as notified by notification No. 24/2018-Central Tax, dated 28.05.2018.

Annexure-A

[See sub-rule 7] 

Pattern and Syllabus of the Examination

PAPER: GST Law & Procedures:

1. Balance amount of demand proposed to be recovered under GST

<< Auto-populated >>

_______________ (Address)

Copy to -

Note –

1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned.

1. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.

1. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax.

1. Latest order number means the last order passed by the relevant authority for the particular demand.

1. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.”. 

1. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:-

“FORM GST DRC-08A

[See rule 142A(2)]

Amendment/Modification of summary of the order creating demand under existing laws

1. Whether demand is stayed

Yes                                    No

Signature

Name

Designation 

Jurisdiction

To

_______________ (GSTIN/ID)

--------------------------Name