Background:
Earlier the GST Council in its 52nd meeting recommended an amendment in sub-rule (2) of Rule 159 of the CGST Rules, 2017 and FORM GST DRC-22 to provide the order for provisional attachment in FORM GST DRC-22 shall not be valid after the expiry of one year from the date of the said order. This will facilitate the release of provisionally attached properties after the expiry of period of one year, without the need for a separate specific written order from the Commissioner.
Notification:
Now, the CBIC vide Notification No. 52/2023 Central Tax dated October 26, 2023, has issued Central Goods and Services Tax (Fourth Amendment) Rules, 2023 to interalia amend Rule 159 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”).
In Rule 159, sub-rule (2) of the CGST Rules the words “or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,” shall be inserted after the words “Commissioner to that effect”.
Rule 159 of the CGST Rules:
“Rule 159. Provisional attachment of property.
(1) …………………
(2) The Commissioner shall send a copy of the order of attachment in FORM GST DRC-22 to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier.”
The CBIC vide Notification No. 52/2023 dated October 26, 2023, in FORM GST DRC-22, after the last paragraph the following paragraph shall be inserted:
“This order shall cease to have effect, on the date of issuance of order in FORM GST DRC-23 by the Commissioner, or on the expiry of a period of one year from the date of issuance of this order, whichever is earlier.”
The changes will be made effective from October 26, 2023.
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/249702.pdf
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