GST Amendment: Changes in GST Form notified by CBIC

Notification Nos. 26/2022 and 27/2022 – Central Tax dated 26 December 2022 have been issued by the Ministry of Finance to give effect to the recommendations made by GST Council in their 48^th meeting held on 17 December 2022. Following amendment have been in GST Forms:

1. Form GST Reg-19 :Order for Cancellation of GST Registration

Amended GST REG-19 w.r.t. order for cancellation of registration, wherein various instances have been specified under which an order for cancellation of registration can be issued.

2. Form GST DRC-03 : Voluntary & SCN Payments

Amended FORM GST DRC-03 to include payment of tax ascertained through FORM GST DRC-01A.

3. Form GSTR-1 : GST Return for outward supply

• Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) shall now require to be reported in Table 5A (previously reported under Table 5B)
• Reporting of supplies made through through e-commerce operator collecting tax under section 52 or liable to pay tax under section 9(5) shall now be made under Table 14, 14A, 15, 15A(I), 15A(II)
• Requirement to report operator wise and rate wise details of supplies made to unregistered person through e-commerce operator attracting TCS has now been omitted (previously reported under Table 7A(2), Table 7B(2), Table 10A(1) and Table 10B(1))
• Refund voucher cannot be amended now (reference to refund vouchers have been omitted from Table 9)
• Reporting under Table 11 – “Consolidated Statement of Advance Received/Advance adjusted in the current tax period/Amendments of information furnished in earlier tax period” shall now be done net of refund vouchers.
• Description of outward supplies is now mandatory to be reported under Table 12 – HSN wise summary of outward supply.

4. Form GST Reg-07 : GST Registration form for TDS/TCS collectors

Amended FORM GST REG 17 – Supportive documents shall be provided to understand case specific details when case is decided ex-parte in case of no reply/ appearance is made in response to show cause notice issued for cancellation of registration.