Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
From the consolidated reprint. India Code publishes no text for this rule — it gives the number and the heading and stops. The words below are from Central Board of Indirect Taxes and Customs, which publishes the Act as one document carrying its amendments. Read the reprint itself.
Rule 88C of the Central Goods and Services Tax Rules, 2017 deals with manner of dealing with difference in liability reported in statement of outward supplies and that reported in return. Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-[, as amended in FORM GSTR-1Aif any,] or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance w The Act came into force on 22 Jun 2017.
Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 [, as amended in FORM GSTR-1Aif any,] or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to—
(a) pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03; or (b) explain the aforesaid difference in tax payable on the common portal, within a period of seven days. The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that sub-rule, either,- (a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common portal; or (b) furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B, within the period specified in the said sub-rule. Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79.] Rule 88D [Rule
Rule 88C, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 88C
What does Rule 88C of the Central Goods and Services Tax Rules deal with?
Rule 88C of the Central Goods and Services Tax Rules is headed "Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return". Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-[, as amended in FORM GSTR-1Aif any,] or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance w
How do I find court cases under Rule 88C of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 88C, rule 88C CGST Rules 2017, rule 88C of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Rule 88C of the Central Goods and Services Tax Rules come into force?
Rule 88C of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 88C, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.