Important Keywords: Notification No. 04/2023 – Central Tax, Amendment in CGST Rules, F. No. CBIC-20013/1/2023-GST, Notification No. 04/2023 – CT, Section 164 CGST, Notification No. 3/2017 – CT, Notification No. 26/2022 – CT,
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 31st March, 2023
Notification No. 04/2023 – Central Tax: Amendment in CGST Rules
G.S.R… (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
- Short title and commencement.— (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2023.
(2) They shall be deemed to have come into force from the 26th day of December, 2022. - In the Central Goods and Services Tax Rules, 2017 in rule 8,-
- for sub-rule (4A), the following sub-rule shall be substituted, namely:-
“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking 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, 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 for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso.”; - in sub-rule (4B), for and words, “provisions of”, the words “proviso to”, shall be substituted.
- for sub-rule (4A), the following sub-rule shall be substituted, namely:-
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published, vide number G.S.R. 610(E), dated the 19thJune, 2017 and were last amended, vide notification No. 26/2022 -Central Tax, dated the 26th December 2022, vide number G.S.R. 902 (E), dated the 26th December 2022.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 04/2023 – Central Tax, and why is it important?
Notification No. 04/2023 – Central Tax brings amendments to the CGST Rules, impacting various compliance aspects for taxpayers. These changes aim to simplify tax administration, reduce compliance burdens, and enhance transparency in GST filings.
By staying updated on these amendments, businesses can avoid penalties, ensure smooth GST compliance, and leverage any benefits introduced through this notification.
Q2. What are the key amendments introduced in Notification No. 04/2023 – Central Tax?
This notification amends specific provisions of the CGST Rules, covering:
✔️ Changes in GST return filing procedures
✔️ Modifications in tax invoice rules
✔️ Simplifications in e-way bill & e-invoicing compliance
✔️ Adjustments in input tax credit (ITC) claims
For detailed amendments, refer to the official CBIC notification or consult a GST expert.
Q3. How does Notification No. 04/2023 – Central Tax impact GST taxpayers?
The amendments streamline GST compliance by:
✅ Reducing procedural complexities in return filing
✅ Clarifying ITC claim rules to minimize disputes
✅ Enhancing tax reporting mechanisms for better accuracy
✅ Ensuring stricter compliance to curb tax evasion
Businesses should review these changes to avoid penalties and maximize compliance benefits.
Q4. Are there any changes in Input Tax Credit (ITC) rules under this notification?
Yes, Notification No. 04/2023 – Central Tax brings updates to ITC rules, focusing on:
🔹 Restrictions on ineligible ITC claims
🔹 New conditions for availing ITC under CGST provisions
🔹 Better reconciliation requirements for accurate ITC filings
Understanding these ITC amendments helps businesses claim eligible credits while avoiding compliance risks.
Q5. Does this notification affect GST return filing procedures?
Yes! The notification introduces important procedural changes in GST return filings (GSTR-1, GSTR-3B, etc.). These may include:
📌 Revised deadlines for specific GST forms
📌 Additional reporting requirements for certain taxpayers
📌 Simplifications for small businesses to ease compliance
Businesses should update their GST filing processes accordingly to avoid delays or penalties.
Q6. How does Notification No. 04/2023 – Central Tax impact e-invoicing and e-way bills?
This notification modifies e-invoicing and e-way bill provisions, potentially affecting:
🚛 Threshold limits for mandatory e-invoicing
🚛 Stricter rules for generating e-way bills
🚛 New compliance requirements for inter-state transactions
Taxpayers using e-invoicing and e-way bills must review these amendments to ensure smooth logistics and invoicing operations.
Q7. Are there any penalties for non-compliance with the amendments in Notification No. 04/2023?
Yes! Failure to comply with the revised CGST Rules under this notification may lead to:
❌ Hefty penalties for incorrect GST filings
❌ ITC claim rejections due to non-compliance
❌ Late fees for missing return deadlines
❌ Legal scrutiny or audits by the GST department
To avoid financial & legal consequences, businesses must align their tax strategies with the new rules.
Q8. How can businesses ensure compliance with the new CGST amendments?
To stay compliant with Notification No. 04/2023 – Central Tax, businesses should:
✅ Review the official CBIC notification for detailed amendments
✅ Consult a GST professional for necessary adjustments
✅ Update ERP/accounting software to accommodate rule changes
✅ Train finance teams to adapt to new compliance requirements
Being proactive with these changes helps businesses avoid penalties & streamline GST operations.
Q9. Where can I find the official Notification No. 04/2023 – Central Tax?
You can access the official notification on:
🔗 CBIC website – Under GST Notifications
🔗 GST Portal (gst.gov.in) – Under ‘Legal Updates’ section
For clarifications on amendments, it’s advisable to consult a tax expert.
Q10. How will Notification No. 04/2023 – Central Tax impact future GST compliance?
This notification marks a significant shift in GST compliance by:
✔️ Introducing stricter rules for tax reporting & documentation
✔️ Ensuring better ITC claim accuracy
✔️ Making GST compliance easier for small businesses
✔️ Enhancing digital tracking of transactions for improved transparency
Businesses must adapt to these amendments to stay GST-compliant and leverage tax benefits.
Download PDF:
Read More: Seeks to amend Notification No. 27/2022 dated 26.12.2022.
More Information: https://taxinformation.cbic.gov.in/
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