[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 40/2021 – Central Tax
New Delhi, the 29
th
December, 2021
G.S.R…(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 (Tenth Amendment) Rules, 2021.
(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, —
(i) in rule 36, for sub-rule (4), the following sub-rule shall be substituted, with
effect from the 1st day of January, 2022, namely: -
―(4) No input tax credit shall be availed by a registered person in respect of
invoices or debit notes the details of which are required to be furnished under sub-
section (1) of section 37 unless,-
(a) the details of such invoices or debit notes have been furnished by the supplier
in the statement of outward supplies in FORM GSTR-1 or using the invoice
furnishing facility; and
(b) the details of such invoices or debit notes have been communicated to the
registered person in FORM GSTR-2B under sub-rule (7) of rule 60.‖;
(ii) in rule 80,–
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
―(1A) Notwithstanding anything contained in sub-rule (1), for the
financial year 2020-2021 the said annual return shall be furnished on or
before the twenty-eighth day of February, 2022.‖;
(b) after sub-rule (3), the following sub-rule shall be inserted, namely:-
―(3A) Notwithstanding anything contained in sub-rule (3), for the
financial year 2020-2021 the said self-certified reconciliation statement
shall be furnished along with the said annual return on or before the
twenty-eighth day of February, 2022.‖;
(iii) in rule 95, in sub-rule (3), after clause (c), the following proviso shall be
inserted and shall be deemed to have been inserted with effect from the 1
st
day
of April, 2021, namely:-
―Provided that where Unique Identity Number of the applicant is not
mentioned in a tax invoice, the refund of tax paid by the applicant on such
invoice shall be available only if the copy of the invoice, duly attested by the
authorized representative of the applicant, is submitted along with the refund
application in FORM GST RFD-10.‖;
(iv) in rule 142, with effect from the 1
st
day of January, 2022,–
(a) in sub-rule (3), for the words and letters, ―fourteen days of detention
or seizure of the goods and conveyance‖, the words, brackets and
figures, ―seven days of the notice issued under sub-section (3) of
Section 129 but before the issuance of order under the said sub-section
(3)‖ shall be substituted;
(b) in sub-rule (5), for the words, ―tax, interest and penalty payable by the
person chargeable with tax‖, the words, ―tax, interest and penalty, as
the case may be, payable by the person concerned‖ shall be
substituted;
(v) after rule 144, the following rule shall be inserted with effect from the 1st day
of January, 2022, namely:-
―Recovery of penalty by sale of goods or conveyance detained or seized in
transit.- 144A. (1) Where the person transporting any goods or the owner of
such goods fails to pay the amount of penalty under sub-section (1) of
section 129 within fifteen days from the date of receipt of the copy of the
order passed under sub-section (3) of the said section 129, the proper officer
shall proceed for sale or disposal of the goods or conveyance so detained or
seized by preparing an inventory and estimating the market value of such
goods or conveyance:
Provided that where the detained or seized goods are perishable or
hazardous in nature or are likely to depreciate in value with passage of time,
the said period of fifteen days may be reduced by the proper officer.
(2) The said goods or conveyance shall be sold through a process of auction,
including e-auction, for which a notice shall be issued in FORM GST DRC-
10 clearly indicating the goods or conveyance to be sold and the purpose of
sale:
Provided that where the person transporting said goods or the owner of such
goods pays the amount of penalty under sub-section (1) of section 129,
including any expenses incurred in safe custody and handling of such goods or
conveyance, after the time period mentioned in sub-rule (1) but before the
issuance of notice under this sub-rule, the proper officer shall cancel the
process of auction and release such goods or conveyance.
(3) The last day for submission of bid or the date of auction shall not be earlier
than fifteen days from the date of issue of the notice referred to in sub-rule (2):
Provided that where the detained or seized goods are perishable or hazardous
in nature or are likely to depreciate in value with passage of time, the said
period of fifteen days may be reduced by the proper officer.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished
in the manner specified by such officer, to make the bidders eligible to
participate in the auction, which may be returned to the unsuccessful bidders,
forfeited in case the successful bidder fails to make the payment of the full
amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST
DRC-11 requiring him to make the payment within a period of fifteen days
from the date of auction:
Provided that where the detained or seized goods are perishable or hazardous
in nature or are likely to depreciate in value with passage of time, the said
period of fifteen days may be reduced by the proper officer.
(6) On payment of the full bid amount, the proper officer shall transfer the
possession and ownership of the said goods or conveyance to the successful
bidder and issue a certificate in FORM GST DRC-12.
(7) The proper officer shall cancel the process and proceed for re-auction where
no bid is received or the auction is considered to be non-competitive due to
lack of adequate participation or due to low bids.
(8) Where an appeal has been filed by the person under the provisions of sub-
section (1) read with sub-section (6) of section 107, the proceedings for
recovery of penalty by sale of goods or conveyance detained or seized in
transit under this rule shall be deemed to be stayed:
Provided that this sub-rule shall not be applicable in respect of goods of
perishable or hazardous nature. ‖;
(vi) for rule 154, the following rule shall be substituted with effect from the 1st
day of January, 2022, namely:–
―Disposal of proceeds of sale of goods or conveyance and movable or
immovable property.–
154. (1) The amounts so realised from the sale of goods or conveyance,
movable or immovable property, for the recovery of dues from a defaulter or
for recovery of penalty payable under sub-section (3) of section 129 shall,-
(a) first, be appropriated against the administrative cost of the recovery
process;
(b) next, be appropriated against the amount to be recovered or to the
payment of the penalty payable under sub-section (3) of section 129, as the
case may be;
(c) next, be appropriated against any other amount due from the defaulter
under the Act or the Integrated Goods and Services Tax Act, 2017 or the
Union Territory Goods and Services Tax Act, 2017 or any of the State Goods
and Services Tax Act, 2017 and the rules made thereunder; and
(d) the balance, if any, shall be credited to the electronic cash ledger of the
owner of the goods or conveyance as the case may be, in case the person is
registered under the Act, and where the said person is not required to be
registered under the Act, the said amount shall be credited to the bank
account of the person concerned;
(2) where it is not possible to pay the balance of sale proceeds, as per clause
(d) of sub-rule (1), to the person concerned within a period of six months
from the date of sale of such goods or conveyance or such further period as
the proper officer may allow, such balance of sale proceeds shall be
deposited with the Fund;
(vii) in rule 159, with effect from the 1st day of January, 2022,–
(a) in sub-rule (2)-
(A) after the words ―copy of the order of attachment‖, the words,
letters and figures ―in FORM GST DRC-22‖ shall be inserted;
(B) after the words ―Commissioner to that effect.‖, the words and
figures, ―and a copy of such order shall also be sent to the person
whose property is being attached under section 83‖ shall be inserted;
(b) in sub-rule (3)-
(A) for the words ―and if the taxable person‖, the word ―and if the
person, whose property has been attached,‖ shall be substituted;
(B) for the words ―by the taxable person‖, the words, ―by such person‖
shall be substituted;
(c) in sub-rule (4), for the words ―the taxable person‖ occurring at both
the places, the words ―such person‖ shall be substituted;
(d) in sub-rule (5), for the words brackets and figure ―, within seven
days of the attachment under sub-rule (1), file an objection‖, the words, letters
and figures ―file an objection in FORM GST DRC-22A‖ shall be substituted;
(viii) for ―FORM GST DRC-10”, the following form shall be substituted, with
effect from the 1st day of January, 2022, namely:–
―FORM GST DRC – 10
[See rule 144(2)&144A]
Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
Demand order no.: Date:
Period:
Whereas an order has been made by me for sale of the attached or distrained
goods specified in the Schedule below for recovery of Rs…….... and interest
thereon and admissible expenditure incurred on the recovery process in
accordance with the provisions of section 79.
Or
Whereas the goods or conveyance detained or seized under Section 129 are
liable for sale or disposal in accordance with the provisions of sub-section (6)
of Section 129 for recovery of penalty of Rs…… payable under sub-section
(3) of section 129 and the expenses incurred in safe custody and handling of
such goods or conveyance and other administrative expenses
The sale will be by public auction and the goods and/or conveyance shall be
put up for sale in the lots specified in the Schedule. The sale will be of the
right, title and interests of the defaulter. And the liabilities and claims attached
to the said properties, so far as they have been ascertained, are those specified
in the Schedule against each lot.
The auction will be held on ……. at…. AM/PM.
The price of each lot shall be paid at the time of sale or as per the directions of
the proper officer/ specified officer and in default of payment, the goods
and/or conveyance shall be again put up for auction and resold.
Schedule
Serial No.
Description of goods or
conveyance
Quantity
1 2 3
Place: Signature
Date: Name
Designation: ‖
(ix) in FORM GST DRC-11, with effect from the 1st day of January, 2022, -
(a) for the words, figures, letter and brackets ―See rule 144(5) & 147(12)‖, the
words, figures and brackets ―See rule 144(5),144A and 147(12)‖ shall be
substituted;
(b) for the word ―goods‖, the words ―goods or conveyance‖ shall be substituted;
(x) in FORM GST DRC-12, with effect from the 1st day of January, 2022-
(a) for the words, figures, brackets and letter ―See rule 144(5) & 147(12)‖, the
words, figures and brackets ―See rule 144(5),144A and 147(12)‖ shall be
substituted;
(b) for the word ―goods‖, wherever it occurs, the words ―goods or conveyance‖
shall be substituted;
(c) after the words, figures, brackets and letters ―provisions of section
79(1)(b)/(d)‖, the words, figures and brackets ―or section 129(6)‖ shall be
inserted;
(xi) for FORM GST DRC -22, the following form shall be substituted, with
effect from the 1st day of January, 2022, namely:-
“FORM GST DRC -22
[See rule 159(1)]
Reference No.:
Date:
To
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority/
Regional Transport Authority/Other Relevant Authority)
Provisional attachment of property under section 83
It is to inform that M/s ------------------------- (name) having principal
place of business at ------------
------(address) bearing registration number as --------------
(GSTIN/ID), PAN is a registered taxable person under the
<<SGST/CGST>> Act.
or
It is to inform that Sh………………………….(name) resident
of……………………(address) bearing PAN …………….and/or Aadhaar
No. ………………….. is a person specified under sub-section (1A) of
Section 122 .
Proceedings have been launched against the aforesaid person under
section << --------------------------------------------- >> of the said Act to
determine the tax or any other amount due from the said person. As per
information available with the department, it has come to my notice that
the said person has a -
<<saving / current / FD/RD / depository >>account in your <<
bank/post office/financial institution>> having account no. << A/c
no. >>;
or
property located at << property ID & location>>.
or
Vehicle No. ……………… <<description>>
or
Others (please specify) ……………… <<description>>
In order to protect the interests of revenue and in exercise of the
powers conferred under section 83 of the Act, I -------------- (name),
------------------------------ (designation), hereby provisionally attach
the aforesaid account / property.
No debit shall be allowed to be made from the said account or any
other account operated by the aforesaid person on the same PAN
without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed
of without the prior permission of this department.
Signature
Name
Designation
Copy to (person)‖
(xii) in FORM GST DRC-23, with effect from the 1st day of January, 2022,–
(a) after ―/Immovable property registering authority‖, the following shall
be inserted, namely:–
―/ Regional Transport Authority/Other Relevant Authority‖;
(b) for the words ―proceedings pending against the defaulting person which
warrants the‖, occurring at both the places, the words, ―requirement of‖
shall be substituted;
(xiii) in FORM APL-01, in entry number 15, for the table under clause(a), the
following table shall be substituted, with effect from the 1st day of January,
2022, namely:-
Particulars Central
tax
State/
UT
tax
Integrated
tax
Cess Total
amount
(a)
Admitted
amount
Tax/
Cess
<
total
>
<
total
>
Interest
<
total
>
Penalty
<total
>
Fees
<
total
>
Other
charges
<
total
>
(b) Pre-
deposit
(10% of
disputed
tax /cess
but not
exceeding
Rs. 25
crore each
in respect
of CGST,
SGST or
cess, or not
exceeding
Tax/
Cess
<
total
>
Rs. 50
crore in
respect of
IGST and
Rs. 25
crore in
respect of
cess)
(c) Pre-
deposit in
case of sub-
section (3)
of section
129
Penalty
<
total
>‖;
(xiv) after FORM GST DRC-22, the following form shall be inserted with effect
from the 1st day of January, 2022, namely:-
“FORM GST DRC – 22A
[See rule 159(5)]
Reference No.: Date:
ARN No. of Order in FORM GST DRC-22:
To
The Pr. Commissioner/Commissioner
……………………(Jurisdiction)
Application for filing objection against provisional attachment of property
Whereas, an order in FORM GST DRC-22 has been issued for provisional
attachment of the following property under the provisions of section 83 of the Act
vide ARN No…………………………
Ref ID
Property provisionally attached << property id & location>>
Account provisionally attached << saving/current/FD/RD/depository
account no>>
Vehicle provisionally attached <<Vehicle details>>
Any other property <<details >>
2. In accordance with the provisions of Rule 159(5) of the CGST Rules , 2017, I
hereby submit my objection on the basis of following facts and circumstances.
.
<<……………………………….>>
<<…Documents to be uploaded…>>
Verification
I hereby solemnly affirm and declare that the information given herein above is true
and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Name-
GSTIN (in case of registered person)-
PAN and/or Aadhaar No. (in case of others)-
Place –
Date –
Signature of Authorized Signatory‖.
[F. No. CBIC-20013/7/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017, published vide number G.S.R. 610(E), dated the 19
th
June, 2017 and were
last amended vide notification No. 37/2021 - Central Tax, dated the 1
st
December,
2021 vide number G.S.R. 683(E), dated the 1
st
December, 2021.
