Central Goods and Services Tax (Fifth Amendment) Rules, 2022


The Central Board of Indirect Taxes and Customs, (CBIC) has published the Central Goods and Services Tax (Fifth Amendment) Rules, 2022. The Amendment Rules were notified on 26th December, 2022 and have come into force on that date. The Rules seek to further amend the Central Goods and Services Tax Rules, 2017.

The following has been amended namely: –

• In Rule 8 which states “Application for Registration”

(i) An applicant seeking registration under section 25 of the Central Goods and Services Tax Act, 2017 is no longer required to declare his mobile number and email address.

(ii) The Permanent Account Number (PAN) shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number. Previously, PAN had to be validated only online by the common portal from the database maintained by the Central Board of Direct Taxes

(iii) Every application made by a person shall be followed by biometric-based Aadhaar authentication and taking a photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual. This shall be along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner. The application shall be deemed to be complete only after completion of this process.

(v) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the requirement of biometric information shall not apply.

• Another change is brought in  Rule 12 which pertains “ Grant of registration to persons required to deduct tax at source or to collect tax at source”. It states that when a person to whom a registration has been granted to deduct/ collect tax at source seeks a cancelation of such registration, he shall make a request in writing.

• In Rule 46A which states “Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory” the following proviso shall be inserted, namely: –

“Provided that the said single invoice-cum-bill of supply shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49”. 

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