GST Amendment: Changes in GST Form notified by CBIC

GST form

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 48th 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.

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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.

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