NOTIFICATION NO. 13/2024 TO 15/2024 – CENTRAL TAX DATED 10.07.

2024

Key Highlights:

⮚ Changes in valuation of Corporate Guarantee provided between related persons

⮚ Manner of distribution of Credit by way of ISD Mechanism has been prescribed

⮚ New Form GSTR-1A to facilitate the taxpayers to amend or add the details furnished in

Form GSTR-1 returns

⮚ Relaxation in computing the interest on Cash Ledger Balance on delayed filing of return

in Form GSTR-3B

⮚ Procedure for claiming refund on account of debit notes for upward revision in prices of

exports post exportation

⮚ Reduction in rate of TCS to be collected by the ECOs for supplies being made through

them from 1% to 0.5%.

 Table of Content

S. Broad Impacted Effective

Particulars
No. Category Industry from
1. Application for new registration if not opted for Registration All To be
Aadhaar authentication Industries notified
2. Additional grounds for cancellation of GST Registration All 10.07.2024
registration Industries
3. Valuation of Corporate Guarantee provided Valuation All 26.10.2023
between related persons Industries
4. Manner of distribution of Credit by way of ISD ISD All To be
Mechanism Industries notified
5. New Form GSTR-1A to facilitate the taxpayers to Returns All 10.07.2024
amend the details furnished in Form GSTR-1 Industries
6. Relaxation in computing the interest on Cash Interest All 10.07.2024
Ledger Balance when delayed filing of return in Industries
GSTR-3B
7. Extending due date for filing Form GSTR-4 returns Annual All 10.07.2024
to June 30th from FY 2024-25 onwards Returns Industries
8. Procedure for claiming refund on account of debit Refund All 10.07.2024
notes for upward revision in prices of exports Industries
9. Refund for Canteen Stores Department (CSD) Refund Govt. 10.07.2024
Entities
10. Changes in procedure for filing Appeal, Appeals All 10.07.2024
Application to the Appellate Tribunal and Industries
withdrawal thereof
11. Online mechanism for payment & set-off of tax Demands & All 10.07.2024
paid against the demand order Orders Industries
Biometric-based Aadhaar authentication on risk Registration All 10.07.2024
12. data analysis & risk parameters basis, applies in all Industries
states
13. Exemption from Filing Annual Return for Financial Annual All 10.07.2024
Year 2023-24 for turnover up to 2 Crores. Returns Industries
14. Reduction in rate of TCS to be collected by the TCS E-Com 10.07.2024
ECOs for supplies being made through them Operator
15. Changes in GST Returns / GST Forms GST Forms All 10.07.2024
Industries
 Central Goods and Services Tax (Amendment) Rules, 2024

1. Application for new registration if not opted for Aadhaar authentication [Second proviso
to Rule 8(4A) was inserted]
⮚ Persons not opting for Aadhaar Authentication during the process of registration shall take
photograph of -
a. The applicant in the case of Individual or
b. The applicants in the case of other than Individuals i.e., of Karta, Managing Director,
whole time Director, such number of partners, Members of Managing Committee of
Association, Board of Trustees, authorised representative, authorised signatory and such
other class of persons
⮚ Verification of original documents uploaded with FORM GST REG-01 must be done at
designated Facilitation Centres.
⮚ The application for registration will be deemed complete only after successful verification
of documents submitted as above.

Our Comments:
Currently, the proper officers are inspecting the physical premises of the taxpayers who has not
opted for Aadhaar Authentication or whose Aadhaar authentication was failed, in order to
verify the genuineness of the applications and to avoid fake registrations. Now, the verification
of the taxpayer’s existence along with original documents will be done at the CBIC facilitation
centres to be notified in this regard.

2. Additional ground for cancellation of GST registration [clause (ga) was inserted in rule 21]
⮚ The additional ground for initiation of cancelation of GST registration was introduced.
⮚ The registration is liable for cancellation by the proper office if the registered person has not
furnished all the pending returns from the date of effective cancellation or order of
Cancellation till the date of order of revocation of cancellation, within 30 days from the date
of the revocation order.

Our Comments:
GST registration is liable for cancellation if the returns are not filed for the continuous period
of six months. It is largely observed among the taxpayers that even after revocation of cancelled
 registrations, the taxpayer is continued to keep the returns pending for filing for a further
period of c months. Until now, there was no provision in place to curb this practice. Now, it also
can be a reason to initiate the cancellation of GST registration without wait for further six
months of return default.

3. Valuation of Corporate Guarantee provided between related persons [Amendment to Rule

28] Regarding the valuation of services of Corporate Guarantee provided between related
parties, rule 28(2) of the CGST Rules, was now amended with retrospective effect from
26-10-2023 to provide that -
⮚ The recipient who is a related person must be located in India which means that if the
recipient is located outside India, the transaction may qualify as export of service
subject to fulfilment of export service definition.
⮚ The guarantee amount for the purpose of valuation shall be calculated on a “per annum
basis”.
⮚ Further, it was provided that if the recipient can claim full input tax credit, the value
declared on the invoice is deemed to be open market value and the same is accepted as
correct valuation.

Our Comments:
Effective from 2c-10-2023, rule 28(2) was inserted to provide that the value of services
supplied to a related person, through provision of a Corporate Guarantee to any banking
company or financial institution on behalf of the related person, shall be deemed to be the
higher of 1% of the guaranteed amount or the actual consideration charged for providing
the guarantee.

This provision may have an overriding effect on the existing provisions relating to valuation
methods prescribed under Rule 28(1) especially where the recipient is eligible for 'full input
tax credit'. Therefore, based on the existing provisions, there was confusion as to whether
the value declared on the invoice can be adopted as the open market value for the said
supplies in line with CBIC Circular No. 122/11/2023-GST dated 17.07.2023.
Further, there was a confusion among the trade as to whether GST is still payable based on
the deemed valuation, if the recipient is located outside India, and no consideration is
received, though the same may otherwise qualify as export of service.

Furthermore, since the corporate guarantee may also be provided for multiple years (more
than 1 year), CBIC had to clarify whether it should be computed on yearly basis or on
contract basis especially in case where the payment of consideration is not involved. With
this amendment, the above points are clarified.
 Further, Circular 225 of 2024 has also been issued clarifying various aspects in this regard
most notably -

⮚ That the said valuation rule shall apply only w.e.f. 20-10-2023
⮚ That where the said services are provided from abroad to Indian entities, the same
may tantamount to Import of Services liable for RCM

4. Manner of distribution of Credit through ISD mechanism has been prescribed

[Amendment to Rule 3G]
Background:
Finance Act, 2024, with effect from a date yet to be notified, has amended Section 2(61),
Section 20 of the CGST Act, 2017 and made Input Service Distributor (‘ISD’) registration
mandatory, prospectively, for the distribution of Input Tax Credit (‘ITC’) in cases where the
Head Office (‘HO’) procures input services from a third party on behalf its Branch Offices
(‘BOs’). The corresponding changes in CGST Rules to prescribe the manner of distribution of
ITC were made now, in line with the amended section in the Act.

Changes in the ISD procedure:

a) In respect of input services liable under reverse charge (‘RCM’) u/s 9(3) & 9(4), and
attributable to one or more distinct persons (HO & BOs).
⮚ GSTN registered as regular taxpayer in the same state as an Input Service Distributor,
shall pay the tax under reverse charge and issue an invoice as per rule 54(1A) to transfer
the credit of such common input services to the ISD.
⮚ Such common RCM credit shall be distributed by the ISD to the recipients.
b) Certain provisions of ISD are removed in section 20 and placed in rule 39 of CGST rules, 2017.

Our Comments:
It has been a long-standing confusion in trade regarding whether common services are required
to be distributed/apportioned through either Cross Charge or ISD between head office and
branch
 offices located in different states. In order to alleviate this confusion and potential disputes,
CBIC vide its Circular No. 122/2023-GST, dated 17 July 2023, had clarified that the taxpayers
may choose to follow either the cross-charge route or ISD route, with ISD registration being
optional. This clarification provided a huge relief to the taxpayers.

However, following the Finance Act 2024, law was amended to make the ISD procedure
mandatory prospectively for the distribution of Input Tax Credit (ITC) in cases where input
services are procured by the Head Office (HO) from a third party but are attributable to both
the HO and Branch Office (BO) or exclusively to one or more BOs. In this regard, rules are
amended to prescribe the procedure for distribution of credit with slight changes when
compared to earlier provisions. Notably, the above provisions are yet to be notified.

As a consequence, following shall follow:

i) Distribution of common credit shall become mandatory.
ii) Recipient of common input tax credit shall have to be mandatorily registered as ISD.
iii) ISD shall also be applicable to services covered under reverse charge mechanism.
iv) Taxpayers having registrations in multiple states will have new compliance obligations.
v) Cross charge option will become a matter of past.

In nutshell, with this amendment (with effect from a date yet to be notified) one can reach to the
below conclusion.
a) In respect of internally generated common services of Employee salary, Accounting
services, IT services, etc., the procedure laid down in Circular No. 122/2023-GST, dated 17
July 2023, may be followed.
b) In respect of third-party services, distribution of such ITC is mandatory through ISD.

5. New Form GSTR-1A to facilitate the taxpayers to amend the details furnished in Form
GSTR-1 [Amendment to rule 5G]
⮚ The Registered person can amend or furnish additional details of outward supplies in Form
GSTR-01A from the date of furnishing of details in Form GSTR-01 but before filing of
Form GSTR-3B for the said tax period.
⮚ Reporting of amendments or additional details of outward supplies in Form GSTR-01A is
same as Form GSTR-01.
⮚ With effect from 1st day of August, 2024, inter-state supplies to unregistered persons in
which Invoice value is more than 1 Lakh (decreased from 2.5 Lakhs) are reported in B2C
(Large).
 Our Comments:
Currently, taxpayers are allowed to amend any details incorrectly furnished in Form GSTR-1 or
add missing details in the GSTR-1 of the succeeding tax period leading to mismatch between
GSTR-1 and GSTR-3B of that particular tax period. This was resulting in increased litigations
due to system generated notices on account of difference between Form GSTR-1 and Form
GSTR-3B.

Now, with this new functionality, taxpayers would be allowed to amend or furnish missing
details after filing of Form GSTR-1 but before filing of Form GSTR-3B of the same tax period.
This form would allow taxpayers to correct any bona-fide errors in filing GSTR-1.

Consequently, rule c0(7)(iia) was inserted to provide that auto-generated statement containing
the details of ITC shall be made available to the registered person in FORM GSTR-2B, for
every month, and shall consist of the additional details or amendments in details of outward
supplies furnished by his supplier in FORM GSTR-1A filed between the day immediately after
the due date of furnishing of FORM GSTR-1 for the previous tax period to the due date of
furnishing of FORM GSTR-1 for the current tax period. In other words, amendments carried
out in GSTR-1A of June 2024, will be effected in GSTR-2B of July 2024.

6. Relaxation in computing the interest on Cash Ledger Balance [Proviso to sub-rule (1) of
Rule 88B was inserted]
Proviso to sub-rule (1) of Rule 88B was inserted to provide that an amount, which is available
in the Electronic Cash Ledger on or before the due date of filing of return in FORM GSTR-3B,
but debited while filing the said return after the due date, shall not be included while
calculating interest under section 50 if the said amount is lying in the cash ledger from the due
date till the date of its debit at the time of filing return.

Our Comments:
It provides the relaxation from interest liability in cases where tax is deposited on or before the
due date of filing return in GSTR-3B but unable to file the return due to technical glitches in the
portal or any other reasons whatsoever. However, since the amendment is prospective in nature,
taxpayers may not benefit from this amendment for the past cases which are currently pending
either at adjudication stage or appeals stage.

Previously, various high courts have also provided the similar relaxations to the taxpayers as
provided below.
a) The Hon'ble Gujarat High Court in case of "Messrs Vishnu Aroma Pouching Pvt. Ltd. Vs
Union of India [2020 (38) G.S.T.L. 282 (Guj.)]"
b) Hon’ble Madras High Court in case of “Eicher Motors Limited Vs Superintendent of GST
and Central Excise [[2024] 158 taxmann.com 523 (Madras)]”
 However, divergent views were also taken by the Madras High Court in the case of M/s. India
Yamaha Motor Pvt. Ltd [[2022] 142 taxmann.com 3c2 (Madras)] ł the Patna High Court in the
case of Sincon Infrastructure (P.) Ltd. v. Union of India [[2024] 1c1 taxmann.com c1c (Patna)].

7. Extending due date for filing Form GSTR-4 returns to June 30th from FY 2024-25
onwards [amendment to Rule 62]
th
The due date for filing Form GSTR-4 is changed to 30 June of the following financial year

starting from FY 2024-25 onwards.

Our Comments:
As per the existing provision, a registered person who is paying tax under the Composition
Scheme would be required to furnish the Form GSTR-4 for every financial year or before the
th
30th of April following the end of the relevant financial year. Now, it was extended from 30
th
April to 30 June following the end of the financial year. This extension benefit will only be
applicable from FY 2024- 2025 onwards.

8. Procedure for claiming refund on account of debit notes for upward revision in
prices of exports [Amendment to Rule 8G]
⮚ In case of upward revisions of price of the goods subsequent to exports, and on which
refund of integrated tax paid has already been sanctioned as per Rule 96 (i.e. refund of
IGST paid on export), the registered person may file an application for such refund of
additional IGST paid, in Form GST RFD-01 within expiry of 2 years from the relevant
date.
⮚ The relevant date for computing time limit of 2 years expires before introduction of this rule
then it shall be computed from the date on which this sub-rule comes into force.

Further, the following are the Supporting documents to be submitted along with the refund
application.

⮚ Statement Containing number and date of export invoices

⮚ Copy of export invoices
⮚ Statement containing number and date of Shipping bills or bill of exports
⮚ Copy of Shipping bills or bill of exports
⮚ Statement containing number and date of BRC or FIRC in respect of such shipping bills or
bill of exports and copy of the same
 ⮚ Details of refund already sanctioned under Rule 96
⮚ Statement Containing number and date of supplementary invoices or debit notes
⮚ Copy of such supplementary invoices or debit notes
⮚ Details of payment of additional IGST against the said supplementary invoices or debit
notes in GST Returns
⮚ Statement containing number and date of FIRC in respect of such upward revised price of
goods and copy of the same
⮚ Certificate from an Independent Chartered Accountant or a Cost Accountant to the effect
that the said additional foreign exchange remittance is on account of such upward revision
in price of the goods subsequent to exports
⮚ Copy of Contracts or other documents, as applicable
⮚ Reconciliation or Correlation statement of Supplementary invoices or debit notes with BRC
or FIRC realized

Our Comments:
In case of exports of goods, shipping bill filed by the exporter shall deemed to be an application
for refund of IGST paid on the goods exported out of India. Sometimes the initially declared
export price is subject to upwards revision post-exportation. In such cases, exporters are liable
to pay additional IGST on the differential value of the goods.

Currently, there was no online/offline mechanism to claim the refund of IGST paid on the value
of upward revision to original exports due to the reason that there would not be any shipping
bill for validation of debit notes details by the ICEGATE. The current procedure helps the
taxpayers to claim such IGST refund manually by filing form RFD-01.

th
Further detailed mechanism has also been provided in Circular 22c of 2024 dated 11 July
2024 for application and processing of the said refund.

G. Refund for Canteen Stores Department (CSD) [Rule G5B was inserted]
⮚ CSD is eligible for a refund of 50% of the central tax paid on inward supplies of goods used
for subsequent supply to Unit Run Canteens or authorised customers.
⮚ The CSD shall apply for refund in Form GST RFD-10A (New form introduced for the
purpose of refund for CSD) once in every quarter.
⮚ Refund applications in FORM GST RFD-10A will be processed similarly to those filed in
FORM GST RFD-01, following the provisions of rule 89.
 Conditions for eligibility of Refund:
⮚ Inward supplies received from registered persons and the said person have furnished such
details in Form GSTR-01 and in Form GSTR-3B
⮚ GSTIN and name of CSD is mentioned in the tax invoice issued by the registered person
⮚ Goods have been received by CSD for subsequent supply to Unit Run Canteens or
authorised customers

Our Comments:
Currently, supply of goods by CSD to unit run canteens and authorised customers are exempted
under GST vide notification no.07/2017-CT(R) dated 28.0c.2017.

Further, as per section 55 of CGST Act, 2017 read with Notification No. 0c/2017-CT dated
28.0c.2017, the CBIC has notified CSD as s person who shall be eligible to claim refund of 50%
of Central Tax paid by it on all inward supplies of goods received by it for the purpose of
subsequent supply of such goods to the Unit Run Canteens or authorised customers.

In view of the above, the refund claim was required be made in Form RFD-10A manually before
the jurisdictional tax officer as per circular no.c0/34/2018-GST dated 04.02.2018. Now, the
special procedure for claiming the said refund electronically through common portal has been
prescribed.

th
Further Circular No. 227/21/2024-GST has been issued dated 11 July 2024 where detailed
process for the Canteen Stores Department (CSD) to file and process refund applications for
GST. Mostly notably the circular provides that –
⮚ The revised procedure mandates CSD to file electronic refund applications in FORM
GST RFD-10A quarterly, or for multiple quarters clubbing fiscal years
⮚ The proper officer will validate the application details and ensure the refund does not
exceed 50% of the taxes paid.
⮚ The system will automatically validate and flag invoices, ensuring compliance and
preventing duplicate claims.
⮚ Manual applications filed before these changes will continue to be processed under the
extant provisions.

10. Changes in procedure for filing Appeal, Application to the Appellate Tribunal and
withdrawal thereof.
Rule.110: Appeal to the Appellate Tribunal: Rule 110 was amended –
a) To allow filing the appeal manually by the taxpayer before the Appellate Tribunal.
b) To allow filing the memorandum of cross-objections manually before the Appellate Tribunal.
 c) To provide time limit of 7 days to submit the self-certified copy of the order in case where
the order was not uploaded in the common portal.
d) To provide minimum appeal fee of Rs.5000/- and also in cases where an order not involving
any demand of tax, interest, fine, fee or penalty, appeal fee shall be Rs.5000/-.

Rule 111 - Application to the Appellate Tribunal: Rule 111 was amended –
a) To allow filing the Application u/s. 112(3) manually by the Commissioner before the
Appellate Tribunal.
b) To allow filing the memorandum of cross-objections manually before the Appellate Tribunal.
c) To provide time limit of 7 days to submit the self-certified copy of the order in case where
the order was not uploaded in the common portal.

Rule 113A - Withdrawal of Appeal or Application filed before the Appellate Tribunal:
Rule 113A was inserted -

a) To provide an option to withdraw the appeal / application before passing the order by the
Tribunal
b) Withdrawal of appeal/application after issuance of final acknowledgement in Form GST
APL- 02 is subject to approval of the Appellate Tribunal
c) Fresh appeal/application shall be filed within the overall original time limit of filing
appeal/application provided u/s 112.

Our Comments:
During the initial years of GST implementations, huge number of demand orders was passed
manually including the corresponding appellate orders as well. Since, there was no mechanism
to file appeal before the tribunal against the manual orders; certain changes were made in the
rules to allow filing manual appeals before the appellate tribunal. Earlier, similar changes were
already made with regards to the appeals before the first appellate authority.

11. Online mechanism for payment G set-off of tax paid against the demand [Amendment in
Rule 142]
a) Where the payment has been made against the Form DRC-01A, the acknowledgement, in
FORM GST DRC– 04 shall be made available to the taxpayer electronically.
 b) Where partial payment is made and / or desires to file any submissions against the proposed
liability by filing Part B of DRC-01A, proper officer may issue an intimation in Part-C of
FORM GST DRC-01A, accepting the payment or the submissions or both.
c) Option was provided to file an application in FORM GST DRC-03A electronically to set off
the tax liability paid through form DRC-03 against the debit entry created in Electronic
Liability Register consequent to the demand order.

Our Comments:
There were few cases where the demand was created in electronic liability register in common
portal pursuant a demand order whereas, the taxpayer unaware of the same, would have
discharged the tax by filing form DRC-03 separately instead of paying it against the demand
liability created in the common portal. In such cases, there was no online mechanism to set-off
the amount so debited in the electronic liability ledger with the tax paid in form DRC-03.
Therefore, the liability register continue to show the liability to be paid by the taxpayer despite
the fact the same would have already paid in DRC-03.

Now, the Govt. has provided the facility for setting-off the liability register with tax paid
through DRC-03.

12. Biometric-based Aadhaar authentication on risk data analysis and risk parameters basis,
applies in all states. [Notification No. 13/2024 – Central Tax – Rescinded Notification No.
27/2022-Central Tax dated 26.12.2022, w.e.f. 10.07.2024]

a) Notification No. 27/2022 – Central Tax provides that the provisions of sub-rule 4A of Rule
8 of the CGST Rules, 2017, would only be enforced in the State of Gujarat, Puducherry and
Andhra Pradesh.
b) The sub-rule 4A of Rule 8 of the CGST Rules, 2017, provides that the application for
registration shall be deemed to be complete only after the biometric-based Aadhaar
authentication and taking photograph of the applicant along with the verification of the
original copy of the documents uploaded with the application in FORM GST REG-01 at one
of the notified Facilitation Centres.

Our Comments:
With the above amendment, now the special procedure for verification by way of biometric
based Aadhar Authentication at the time of application for new registration applies to all other
states which was applicable only to the states of Gujarat, Puducherry and Andhra Pradesh.
13. Exemption from Filing Annual Return for Financial Year 2023-24 for turnover up to 2
Crores [Notification No. 14/2024 – Central Tax dated 10.07.2024]
CBIC has provided exemption from filing of annual return in form GSTR-9 for taxpayers
having turnover up to 2 crores for FY 23-24.

Our Comments:
The GST law empowers the Commissioner, on the recommendation of the council, to notify any
class of registered persons who would be exempted from filing the annual return. Till the
Financial Year 2022-23, the registered person whose aggregate turnover is upto Rs. 2 Crores
were exempted from filing of annual return. Now, the similar relaxation has been extended for
Financial Year 2023-24 as well.

14. Reduction in rate of TCS to be collected by the ECOs for supplies being made through
them [Notification No. 15/2024 – Central Tax dated 10.07.2024 amended Notification No.
52/2018- Central Tax]
W.e.f. 10.07.2024, the rate of TCS which shall be collected by ECOs on net value of taxable
supplies made through it by other suppliers, has been reduced from 0.5% to 0.25%. Similar
notification has been issued under IGST Act to reduce it from 1% to 0.5%.

Our Comments:
This rate reduction was made as part of trade facilitation measure, and to remove the working
capital blockage to the suppliers making supplies through ECOs. It also reduces the number of
refund applications being filed by the suppliers who could not utilise the cash ledger balance
fully towards the payment of outward liabilities due to various reasons.

15. Changes in GST Returns / GST Forms.

Form Changes / Amendments to Instructions for filing

Form ⮚ It is an additional facility provided to add any particulars missed in reporting
GSTR-1A
in Form GSTR-01 during the tax period or amend any particulars already
[New Form]
declared in Form GSTR-01 of current tax period (including those declared in
st nd
IFF, for the 1 and 2 months of a quarter, if any, for quarterly tax payers).

⮚ The Form is an optional form without levy of any late fees.

⮚ The Form is available on the portal after the due date of filing Form GSTR-01
or
 Form Changes / Amendments to Instructions for filing
the actual date of filing Form GSTR-01 whichever is later, till the date of
filing of corresponding Form GSTR-3B of the same tax period.
⮚ Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened
quarterly after filing of the FORM GSTR-1 (Quarterly) or the due date of
filing of FORM GSTR -1 (Quarterly), whichever is later, till filing of FORM
GSTR-3B of the same tax period.
⮚ The particulars declared in FORM GSTR-1A along with particulars declared
in FORM GSTR-1 shall be made available in FORM GSTR-3B.
⮚ In case of taxpayers opting for filing of quarterly returns the same shall be
made available in FORM GSTR-3B (Quarterly) along with particular
furnished in FORM GSTR-1 and IFF of Month M1 and M2 (if filed).
⮚ Amendment of a document which is related to change of Recipient’s GSTIN
shall not be allowed in Form GSTR-1A.
⮚ In addition to the GSTR-2B already generated, GSTR-2B shall also consist
of all the supplies declared by the respective suppliers in GSTR-1A.
However, supplies declared or amended in FORM GSTR-1A of current tax
period, shall be
made available in the FORM GSTR-2B of subsequent tax period.
Form ⮚ Form amended to include details of outward supplies reported or amended in
GSTR-2B
Form GSTR-01A.
⮚ In addition, the supplies declared or amended in FORM GSTR-1A shall be
made available in the next open FORM GSTR-2B.
Form ⮚ Table c.1 of Form GSTR-3B now includes an additional column for
GSTR-3B
adjustment of negative liability of previous tax periods and Net Payable
column after reducing negative liability of previous tax periods from current
period tax
liability.
Form GSTR-5 ⮚ Non-Resident taxable person supplying taxable outward inter-state supply to
an unregistered persons where invoice value is more than 1 Lakh rupees are
reported in Table 6 of Form GSTR-5 and inter-state supply to an unregistered
persons where invoice value is up to 1 Lakh rupees are reported in Table 9 of
the Form.
Form ⮚ With this amendment, the details are now auto-drafted from Form GSTR-01,
GSTR-6A
 Form Changes / Amendments to Instructions for filing
GSTR-01A, GSTR-5 and GSTR-07.
Form GSTR-7 ⮚ TDS deductor now has to report invoice wise or document wise details in
Table 3 of Form GSTR-7 instead of GSTIN wise.
⮚ In the same way details of amendments of invoices wise are reported in
Table 4 of Form GSTR-7.
⮚ Further, the amount of invoice value (reported in column 5, 6 &11 of Table
4) liable for TDS shall be the amount excluding tax (CGST, SGST, IGST &
Cess) in
the invoice.
Form GSTR-8 ⮚ GSTIN wise sales will be reported on matching of supplies as per GSTR-01
or GSTR-01A filed by the suppliers
⮚ TCS Deductors now has to report place of supply in Table 3 of Form GSTR-8
⮚ In the same way details of place of supply for amendments of invoices are
reported in Table 4 of Form GSTR-8

Form GSTR-G ⮚ Form GSTR-9 is now amended to report supplies on which e-commerce
operator is required to deduct tax as per section 9(5) including amendments
if any.
⮚ To include amendments / supplies reported in Form GSTR-1A
⮚ Tables which are optional to fill in Form GSTR-9 of FY 2022-23 are also
made optional for the FY 2023-24.

Form ⮚ Tables which are optional to fill in Form GSTR-9C of FY 2022-23 are also
GSTR-GC made
optional for the FY 2023-24.
Form RFD-01 ⮚ New Statements for new refund type “additional integrated tax paid on
upward revision in price of goods subsequent to export” are included in
Form GSTR RFD-01
⮚ The Statements-9A (Details of Invoices & Shipping bills for which refund
has been sanctioned under Rule 96) and Statement-9B (Details of debit/
credit notes/ supplementary invoice issued for export of good) are to be
submitted
along with Form GST RFD-01
Form ⮚ New refund form for Canteen stores department (CSD) in which inward
RFD-10A supply
[New Form] details and others to be submitted along with required documents.
APL-05/07 W ⮚ New Form for withdrawal of appeal filed against an adjudicating order before
 Form Changes / Amendments to Instructions for filing
[New Form] the appellant tribunal.
Form ⮚ Insertion of part-C for acceptance of submission and/or payment made in
DRC-01A
reply (in Part B) to intimation made in Part-A of FORM GST DRC-01A by
the tax
payer.
Form ⮚ Amended to include values as per GSTR-01 & GSTR-01A and IFF
DRC-01B
Form DRC-03 ⮚ Amended to include shipping bill details of erroneous IGST refund claimed
and
other details of shipping bills, while repayment through DRC-03
Form ⮚ Form for adjustment of the amount paid through FORM GST DRC-03 against
DRC-03A
the demand created in electronic liability register.
[New Form]
Form ENR 03 ⮚ Form for application of enrolment for generation of E-way bill by
unregistered
[New Form]
persons as per rule 138(3).

Our Comments:
Consequent to the changes in CGST rules, the corresponding changes were also made
in GST Forms as stated above along with insertion of new forms such as Form
GSTR-1A, DRC-03A etc., Further, changes are also notified with respect of annual
returns in Form GSTR-2 ł GSTR-2C to provide optional tables similar to the previous
financial years.