Notification No. 38/2023- Central Tax , CGST (Second Amendment) Rules 2023.
NOTIFICATION
New Delhi, the 4th August, 2023
No. 38/2023- Central Tax
G.S.R. 590(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 (Second
Amendment) Rules, 2023.
(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 9, in sub-rule
(1), in the proviso, in the longline, the words “in the presence of the said person” shall be omitted.
3. In the said rules, in rule 10A, for the portion beginning with the words and figure “as soon as may be, but not later
than forty-five days” and ending with the words “in order to comply with any other provision” the following shall be
substituted, namely:-
“within a period of thirty days from the date of grant of registration, or before furnishing the details of outward
supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility,
whichever is earlier, furnish information with respect to details of bank account on the common portal”.
4. In the said rules, in rule 21A, –
(i) for sub-rule (2A), the following sub-rule shall be substituted, namely:–
“(2A) Where,-
(a) a comparison of the returns furnished by a registered person under section 39 with the details of
outward supplies furnished in FORM GSTR-1 or the details of inward supplies derived based on the
details of outward supplies furnished by his suppliers in their FORM GSTR-1, or such other
analysis, as may be carried out on the recommendations of the Council, show that there are
significant differences or anomalies indicating contravention of the provisions of the Act or the rules
made thereunder, leading to cancellation of registration of the said person, or
(b) there is a contravention of the provisions of rule 10A by the registered person,
the registration of such person shall be suspended and the said person shall be intimated in FORM GST
REG-31, electronically, on the common portal, or by sending a communication to his e-mail address
provided at the time of registration or as amended from time to time, highlighting the said differences,
anomalies or non-compliances and asking him to explain, within a period of thirty days, as to why his
registration shall not be cancelled.”;
(ii) in sub-rule (4), after second proviso, the following proviso shall be inserted, namely: –
“Provided also that where the registration has been suspended under sub-rule (2A) for contravention of
provisions of rule 10A and the registration has not already been cancelled by the proper officer under rule
22, the suspension of registration shall be deemed to be revoked upon compliance with the provisions of
rule 10A.”.
5. In the said rules, in rule 23, in sub-rule (1), with effect from the 1st day of October, 2023,–
(a) for the part beginning with the words “within a period of thirty days” and ending with the words and
figures “section 30”, the words “within a period of ninety days from the date of the service of the order of
cancellation of registration” shall be substituted;
(b) in the first proviso, for the words “Provided that”, the following shall be substituted, namely: –
“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in
writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below
the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period
not exceeding one hundred and eighty days:
Provided further that”;
(c) in the second proviso, for the words “Provided further”, the words “ Provided also” shall be substituted.
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