The CBIC vide Notification No. 52/2023 dated October 26, 2023, has issued Central Goods and Services Tax (Fourth Amendment) Rules, 2023 to further amend the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) making amendments in Rule 142 of the CGST, Rules.
In Rule 142, sub-rule (3) of the CGST Rules, the words “proper officer shall issue an order”, shall be substituted with the words “proper officer shall issue an intimation”
Rule 142 of the CGST Rules:
“Rule 142. Notice and order for demand of amounts payable under the Act
(1) ……………………………….
(2) ………………………………
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a Notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within 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), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order intimation in FORM GST DRC-05 concluding the proceedings in respect of the said Notice.”
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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