{"id":254,"date":"2023-02-16T16:43:22","date_gmt":"2023-02-16T11:13:22","guid":{"rendered":"https:\/\/filemydoc.com\/blog\/?p=254"},"modified":"2023-02-16T16:43:24","modified_gmt":"2023-02-16T11:13:24","slug":"proposed-gst-amendments-union-budget-2022-2023","status":"publish","type":"post","link":"https:\/\/filemydoc.com\/blog\/case-studies\/proposed-gst-amendments-union-budget-2022-2023\/","title":{"rendered":"Proposed GST Amendments Union Budget 2022-2023"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><span class=\"placeholder-el\" data-svq-align=\"\"><img loading=\"lazy\" decoding=\"async\" width=\"3556\" height=\"2000\" src=\"https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?fit=45%2C25&amp;ssl=1\" alt=\"Proposed GST Amendments Union Budget 2022-2023\" class=\"wp-image-255 lazy\" data-srcset=\"https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?w=3556&amp;ssl=1 3556w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=1536%2C864&amp;ssl=1 1536w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=2048%2C1152&amp;ssl=1 2048w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=1100%2C620&amp;ssl=1 1100w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=45%2C25&amp;ssl=1 45w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?w=2280&amp;ssl=1 2280w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?w=3420&amp;ssl=1 3420w\" data-sizes=\"auto, (min-width: 960px) 75vw, 100vw\" data-width=\"3556\" data-height=\"2000\" data-src=\"https:\/\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png\" style=\"height: 0; width: 3556px; padding-bottom: 56.24%;\"><span class=\"svq-img-loader\"><\/span><\/span><noscript><img loading=\"lazy\" decoding=\"async\" width=\"1140\" height=\"641\" src=\"https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=1140%2C641&#038;ssl=1\" alt=\"Proposed GST Amendments Union Budget 2022-2023\" class=\"wp-image-255\" srcset=\"https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?w=3556&amp;ssl=1 3556w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=1536%2C864&amp;ssl=1 1536w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=2048%2C1152&amp;ssl=1 2048w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=1100%2C620&amp;ssl=1 1100w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?resize=45%2C25&amp;ssl=1 45w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?w=2280&amp;ssl=1 2280w, https:\/\/i0.wp.com\/filemydoc.com\/blog\/wp-content\/uploads\/2022\/05\/proposed-gst-amendments-union-budget-2022-2023.png?w=3420&amp;ssl=1 3420w\" sizes=\"auto, (min-width: 960px) 75vw, 100vw\" data-recalc-dims=\"1\" \/><\/noscript><\/figure>\n<\/div><\/div>\n\n\n\n<p>The Finance Minister, Smt. Nirmala Seetharaman presented the second digital union budget 2022-2023 on 1<sup>st<\/sup>&nbsp;February 2022. Accordingly, clauses 99 to 123 covered the proposed GST amendments.<\/p>\n\n\n\n<p>It is important to note that amendments proposed vide clause 99 to clause 113 will be effective from the date to be notified. Whereas, amendments proposed vide clause 114 to clause 123 will be effective from the date on which the Finance Bill, 2022 gets enacted.<\/p>\n\n\n\n<p>In the present article, we will briefly understand all the proposed GST amendments as introduced vide the Finance Bill, 2022.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-availment-of-input-tax-credit-section-16-2\"><strong>Availment of Input Tax Credit Section 16(2)-<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The additional condition imposed for availment of Input Tax Credit-<\/li>\n<\/ol>\n\n\n\n<p>One more condition is imposed for availment of Input Tax Credit. Accordingly, the input tax credit can be availed only if the said credit is not restricted as per the details communicated to the recipient under section 38 of the CGST Act.<\/p>\n\n\n\n<p>Thus, the situation of the proposed amendment is summarized hereunder-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Particular<\/strong><\/td><td><strong>Input Tax Credit<\/strong><\/td><\/tr><tr><td>Credit restricted as per&nbsp;<a href=\"https:\/\/www.indiafilings.com\/learn\/gstr-2b-auto-drafted-input-tax-credit-statement\/\">GSTR-2B<\/a><\/td><td>Input Tax Credit not available<\/td><\/tr><tr><td>Credit not restricted as per&nbsp;<a href=\"https:\/\/www.indiafilings.com\/learn\/difference-between-gstr-2a-and-gstr-2b\/\">GSTR-2B<\/a><\/td><td>Input Tax Credit available<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\">\n<li>Time limit for availment of the input tax credit amended-<\/li>\n<\/ol>\n\n\n\n<p>It is proposed to extend the time limit for availment of input tax credit. According to which the registered person is allowed to avail the input tax credit of invoice\/ debit note for the Financial Year within 30<sup>th<\/sup>&nbsp;November of the subsequent year.<\/p>\n\n\n\n<p>Please note as per current provisions the registered person is allowed to avail the input tax credit of invoice\/ debit note for the Financial Year within 30<sup>th<\/sup>&nbsp;September of the subsequent year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cancellation-of-the-registration-of-the-person-section-29-2\"><strong>Cancellation of the registration of the person Section 29(2)-<\/strong><\/h2>\n\n\n\n<p>As per the amendment, <strong><a href=\"https:\/\/filemydoc.com\/gst-registration.html\">GST registration<\/a><\/strong> of the person is liable to be cancellated under the following situation-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Category of person<\/strong><\/td><td><strong>The situation when GST registration is liable to be cancelled<\/strong><\/td><\/tr><tr><td>A person paying tax under section 10 i.e., Composition Dealer<\/td><td>The person fails in furnishing the return of the financial year (i.e., Form GSTR-4) within three months from the due date of such return<\/td><\/tr><tr><td>Any other person<\/td><td>The person fails in furnishing the return for a continuous period as may be prescribed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-the-time-limit-for-issuance-of-credit-notes-section-34-2\"><strong>The time limit for issuance of credit notes Section 34(2)-<\/strong><\/h2>\n\n\n\n<p>The amendment proposes to extend the time limit for issuance of credit notes with regard to supplies made in a respective Financial Year. According to this the registered person is allowed to issue the credit notes for the supplies made in a Financial Year up to 30<sup>th<\/sup>&nbsp;November of the subsequent year (currently the time limit is 30<sup>th<\/sup>&nbsp;September).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-period-for-rectifying-error-omission-in-form-gstr-1-and-gstr-3b-section-37-3\"><strong>Period for rectifying error\/ omission in Form GSTR-1 and GSTR-3B Section 37(3)-<\/strong><\/h2>\n\n\n\n<p>As per the proposed amendment, any rectification of error\/ omission in respect of details furnished vide&nbsp;Form GSTR-1&nbsp;and&nbsp;Form GSTR-3B&nbsp;will be allowed till 30<sup>th<\/sup>&nbsp;November following the end of the Financial Year to which the details relate (currently the period is 30<sup>th<\/sup>&nbsp;September).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-gst-refund-section-54\"><strong>GST Refund Section 54-<\/strong><\/h2>\n\n\n\n<p>The amendment proposes that the refund claim of any balance in the \u2018Electronic Cash Ledger\u2019 will be made in a specified prescribed form and manner.<\/p>\n\n\n\n<p>Further, it is proposed to provide a time limit of two years for claiming a refund on inward supplies of both the goods and services under section 55 of the CGST Act i.e., a refund for the specified agency.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-miscellaneous-important-amendments\"><strong>Miscellaneous important amendments-<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>It is proposed not to levy interest on input tax credit which is wrongly availed but not utilized. This amendment is proposed to be given retrospective effect from 1<sup>st<\/sup>&nbsp;July 2017.<\/li>\n\n\n\n<li>Rate of interest is reduced retrospectively in case of wrong availment and utilization of Input Tax Credit from 24% p.a. to 18% p.a.<\/li>\n\n\n\n<li>Retrospectively with effect from 22<sup>nd<\/sup>&nbsp;June 2017, GST portal i.e.,&nbsp;<a href=\"http:\/\/www.gst.gov.in\/\">gst.gov.in<\/a>&nbsp;is notified as Common GST portal except E-Way bill and generation of invoice under rule 48(4) of the CGST Rules.<\/li>\n\n\n\n<li>Provisions of section 38 are substituted in order to prescribe the manner, conditions and restrictions for communication of details relating to inward supplies and input tax credit to the receiver by means of an auto-generated statement and also to do away with the two-way communication process in the return filing.<\/li>\n\n\n\n<li>Supply of unintended waste which is generated during the production of fish meal (heading 2301) (except fish oil) is being exempted during the period 1<sup>st<\/sup>&nbsp;July 2017 till 30<sup>th<\/sup>&nbsp;September 2019. However, the refund will not be eligible, if the said tax is collected.<\/li>\n\n\n\n<li>Service of the grant of alcoholic liquor license against consideration by the State Government will retrospectively i.e., from 1<sup>st<\/sup>&nbsp;July 2017 be treated neither as a supply of goods nor a supply of service. However, no refund will be made of tax that has been collected.<\/li>\n\n\n\n<li>Late fees will be leviable under section 52, in case of delay in filing of TCS return in Form GSTR-8.<\/li>\n\n\n\n<li>The following sections are omitted with a purpose to do away with the two-way communication process in GST return filing-<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Section 42 \u2013 Matching, reversal and reclaim of ITC<\/li>\n\n\n\n<li>Section 43 \u2013 Matching, reversal and reclaim of reduction in output tax liability<\/li>\n\n\n\n<li>Section 43A \u2013 Procedure for furnishing return and availing ITC.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"9\">\n<li>The due date for furnishing GST return in From GSTR-5 by the non-resident taxable person is proposed to be amended to 13<sup>th<\/sup>&nbsp;day of the following month (currently the same is the 20<sup>th<\/sup>&nbsp;day of the following month).<\/li>\n<\/ol>\n\n\n\n<div class=\"yuzo_related_post style-2\" data-version=\"5.12.90\">\n<div class=\"yuzo_clearfixed yuzo__title\">\n<h3>Other Related Guides<\/h3>\n<\/div>\n<div class=\"yuzo_wraps\">\n<div class=\"relatedthumb yuzo-list  \"><a class=\"link-list yuzo__text--title\" href=\"https:\/\/www.indiafilings.com\/learn\/gst-input-tax-credit\/\">GST Input Tax Credit<\/a><span class=\"yuzo_text\">GST Input Tax Credit GST Input Tax Credit mechanism helps in avoiding double taxation and the cascading effect of taxes. The purpose of this article &#8230;<\/span><\/div>\n<div class=\"relatedthumb yuzo-list  \"><a class=\"link-list yuzo__text--title\" href=\"https:\/\/www.indiafilings.com\/learn\/gst-input-tax-credit-guide\/\">GST Input Tax Credit Guide<\/a><span class=\"yuzo_text\">GST Input Tax Credit Guide GST is an indirect tax levied on goods and services based on the principle of value addition. Hence, the levy of tax is ba&#8230;<\/span><\/div>\n<div class=\"relatedthumb yuzo-list  \"><a class=\"link-list yuzo__text--title\" href=\"https:\/\/www.indiafilings.com\/learn\/union-budget-2022-2023-announcements-for-msme-sector\/\">Union Budget 2022-2023: Announcements for MSME Sec&#8230;<\/a><span class=\"yuzo_text\">Union Budget 2022-2023: Announcements for MSME Sector Finance Minister Nirmala Sithraman presented the Union Budget 2022 on 1st February 2022. With s&#8230;<\/span><\/div>\n<div class=\"relatedthumb yuzo-list  \"><a class=\"link-list yuzo__text--title\" href=\"https:\/\/www.indiafilings.com\/learn\/34th-gst-council-meeting\/\">34th GST Council Meeting<\/a><span class=\"yuzo_text\">34th&nbsp;GST&nbsp;Council Meeting 34th&nbsp;GST Council meeting was held on 19th&nbsp;March 2019 and decision with regard to the implementation of lower GST rate on rea&#8230;<\/span><\/div>\n<div class=\"relatedthumb yuzo-list  \"><a class=\"link-list yuzo__text--title\" href=\"https:\/\/www.indiafilings.com\/learn\/gst-input-tax-credit-scheme-existing-stock\/\">GST Input Tax Credit Scheme-For Existing Stock<\/a><span class=\"yuzo_text\">GST Input Tax Credit Scheme-For Existing Stock The Ministry of Finance (MoF) announced the GST input tax credit (ITC) scheme in the Transitional Prov&#8230;<\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Finance Minister, Smt. Nirmala Seetharaman presented the second digital union budget 2022-2023 on 1st&nbsp;February 2022. Accordingly, clauses 99 to 123 covered the proposed GST amendments. It is important to note that amendments proposed vide clause 99 to clause 113 will be effective from the date to be notified. Whereas, amendments proposed vide clause 114 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"stax_show_title_section":"","stax_single_post_media_panel_height":"","stax_single_post_media_panel_text":"","stax_single_post_cateory_breadcrumb":"","stax_single_post_title_position":"","stax_single_post_title_align":"","stax_single_post_title_extra_align":"","stax_single_post_title_size":"","stax_single_post_image_width":"","stax_single_post_image_format":"","stax_single_post_audio_panel":"","stax_single_post_video_panel":"","stax_single_post_video_width":"","stax_single_post_gallery_panel":"","stax_single_post_gallery_width":"","stax_single_post_gallery_slides":"","stax_single_post_meta_author_avatar":"","stax_single_post_meta_author_name":"","stax_single_post_meta_post_date":"","stax_single_post_meta_reading_time":"","stax_single_post_shapes":"","footnotes":""},"categories":[14,7],"tags":[],"class_list":["post-254","post","type-post","status-publish","format-standard","hentry","category-case-studies","category-gst"],"yoast_head":"<!-- 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