Amendment for filing Final return, assessment under GST etc. [Read notification]
CBIC has issued various notifications under GST for amendments in various procedures of registration, final return and assessment under GST law which are as under:
Notification no. 04/2023 – Dt. 31.03.2023 – In relation to registration of GST
They shall be deemed to have come into force from the26thday of December, 2022.
2. In the Central Goods and Services Tax Rules, 2017 in rule 8,-
(i)for sub-rule (4A), the following sub-rule shall be substituted, namely:-“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (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 proviso.”;
(ii)in sub-rule (4B), for and words, “provisions of”, the words “proviso to”, shall be substituted.
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Notification no. 06/2023 – Dt. 31.03.2023 – Extension of time limit for Final return
In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017)(herein after referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,-
(i) the registered persons shall furnish the said return on or before the 30th day of June 2023;
(ii) the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act, irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
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Notification no. 09/2023 – Dt. 31.03.2023 – Time limit for completion of assessment
In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017)(herein after referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020 – Central Tax, dated the 3rd April, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021 -Central Tax, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 516(E), dated the 5th July, 2022, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely:–
(i) for the financial year 2017-18, upto the 31st day of December, 2023;
(ii) for the financial year 2018-19, upto the 31st day of March, 2024;
(iii) for the financial year 2019-20, upto the 30th day of June, 2024.
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