Updates

GST

11.02.2022 : Guidelines for issuance of Show Cause Notices (SCNs)

Proper Officers to make proper diligence before issuance of Show Cause Notice. SCN should be issued only after proper inquiry/ investigation i.e. when facts used are ascertained and allegations are prima facie made out…

10.02.2022 : NIC has scheduled some maintenance activities of E Way Bill and E Invoice Systems

NIC has scheduled some maintenance activities of E Way Bill and E Invoice Systems as per the schedule given below

  1. On 12/02/2022 between 08:00 PM and 10:00 PM
  2. On 13/02/2022 between 07:00 PM and 09:00 PM
    During the above mentioned periods, all services through all modes (Web, Bulk, API, Mobile, SMS) of E Way Bill and eInvoice will not be available.
08.02.2022 : Haryana State launches GST Kosh

Haryana State launches e-repository of updated GST Acts and Rules. It is the only portal in the country that provides for updated SGST Acts and rules. In future, the portal will provide for circulars, order and instructions.

02.02.2022 : List of GSTINs generating IRN Updated as on 02.02.2022

IRP – Invoice Registration Portal has published list of GSTINs generating IRN updated as on 02.02.2022. Read more

21.01.2022 : E-mail ID and Cell phone no. of GST Officer in GSTN

E-mail ID & Cell phone number of Central and State GST officers is now available on the GST portal. Login and go to Services -> Ledger -> Negative liability statement -> Now go to Services -> User Services -> Contacts

18.01.2022 : List of GSTINs generating IRN as on 18.01.2022

IRP – Invoice Registration Portal has published the list of GSTINs generating IRN – Invoice Reference Number updated as on 18.01.2022. Download List

14.01.2022 : Govt. of Haryana identified risky taxpayers

The Excise and Taxation Department, Govt. of Haryana identified a list of 81 risky taxpayers exhibiting considerable shortfall in tax paid (25 taxpayers having GSTR-1-GSTR-3B mismatch worth Rs.17.73 crores) and mismatch in Input Tax Credit availed ( 56 taxpayers having GSTR-2A-GSTR-3B mismatch worth Rs.63.64 crores). Source Press Release dated 14.01.2022

10.01.2022: Supreme Court Agrees To Revive Limitation Extension Orders In View Of Rising COVID Cases

The Supreme Court on Monday agreed to revive the suo motu orders extending the limitation period for filing cases in Courts and Tribunals in view of the rising cases of COVID in the country. Read more

01.01.2022 : CGST Act, 2017 Updated as on 01.01.2022

CGST Act, 2017 updated as on 01.01.2022 is published by CBIC. Download the Act

01.01.2022 : CGST Rules, 2017 Updated as on 01.01.2022

CGST Rules, 2017 Part A – Click here

CGST Rules, 2017 Part B – Click here

31.12.2021 : Notification no. 21 & 22/2021-CTR dated 31.12.2021

Notification 21/2021 seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. Read more

Notification 22/2021 seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. Read more

30.12.2021 : Circular No.168/24/2021-GST dated 30.12.2021 Refund

The captioned Circular clarifies Mechanism for filing of refund claim by the taxpayers registered in erstwhile
Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. Read more

29.12.2021 : Notification No.40/2021-CT dated 29.12.2021

GSTR-9/9C for FY 20-21 is extended to 28.02.2022. ITC is allowed as per GSTR-2B. Read more

28.12.2021 : Notification No.20/2021-CTR dated 28.12.2021

Notification no.20/2021-CTR dated 28.12.2021 amends Notification no.21/2018-CTR dated 26.07.2018. Read more

28.12.2021 : Notification 19/2021-CTR-Amendment in GST Exemption

Notification No.19/2021-CTR dated 28.12.2021 amends Notification No.2/2017-CTR dated 28.06.2017. Read more

28.12.2021 : Notification 18/2021-CTR -Amendment in GST Rate

Notif.18/2021-CTR dated 28.12.2021 amends Notification no.1/2017-CTR dated 28.06.2017. Read more

22.12.2021 : Aadhaar authentication of registration to be made mandatory

Aadhaar authentication of registration to be made mandatory from 01.01.2022 for being eligible for filing refund claim and application for revocation of cancellation of registration under GST.

02.12.2021 : E-Way Bill Notification is amended in Madhya Pradesh

E-way bill for intra-state movement of goods is exempt except for 11 items mentioned in the notification no. F-A-3-08-2018-I-V(43), Bhopal, dated 24.04.2018. Now, this notification is amended vide Notification no. F-A-3-08-2018-I-V(85) dated 02.12.2021 to include 30 more items which means e-way bill is required for 41 items in total when it is transported within the state of Madhya Pradesh. Read more

21.12.2021 : Notification no. 38 & 39-CT dated 21.12.2021 is published

CBIC has published Notif. 38 & 39 -CT dated 21.12.2021 notifying 01.01.2022 as effective date of the various provision coming into effect. One of them is Sec. 16(2)(aa) which provides that ITC can be claimed by when invoice or debit note is appearing in GSTR-2A. Read more

Notification no. 38-CT dated 21.12.2021

Notification no. 39-CT dated 21.12.2021

Finance Act, 2021 (13 of 2021) dated 28.03.2021

Notification no. 35/2021-CT dated 24.09.2021

16.12.2021 List of GSTINs generating IRN (Updated: 16/12/2021)

List of GSTINs generating IRN updated as on 16.12.2021 is published in IRP. Read more

09.12.2021 : Haryana : Special drive to dispose GST Refunds

A refund drive was conducted by the Excise and Taxation department Haryana from 08.11.2021 to 08.12.2021 to dispose / process all pending refund cases pending over 45 days time period by the field formations across the State of Haryana.

In these 30 days, a total of 199 refund applications amounting to 107.88/- crore has been processed /disposed. In percentage terms 77.44% of total count of pendency and 80% of the amount involved in these refund cases have been disposed in this drive since 08.11.2021.

It is reiterated that the Government of Haryana shall strive to continue its commitment towards its taxpayers and provide all refunds within the time period stipulated under the GST Act, 2017. Source : Press Release dated 09.12.2021.

01.12.2021 : List of GSTINs generating IRN (Updated as on 01/12/2021)

GST E-Invoicing System has published the List of GSTINs generating IRN updated as on 01.12.2021. Read more

01.12.2021 : CBIC issued notification no. 37/2021 CT dated 01.12.2021amendment in DRC-03 & amendment in tenure of authority for advance ruling

Heading of the FORM GST DRC-03, serial no.3, 5 and 7 amended to include scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify).& Tenure of Authority for Advance Ruling has been increased from 4 to 5 Years w.e.f. November 30, 2021. Read more

18.11.2021 : CBIC issued notifications on 18.11.2021

CBIC issued following CTR notifications: –

  1. Notification no. 14/2021-CTR dated 18.11.2021. Click here
  2. Notification no. 15/2021-CTR dated 18.11.2021 Click here
  3. Notification no. 16/2021-CTR dated 18.11.2021 Click here
  4. Notification no. 17/2021-CTR dated 18.11.2021 Click here

CBIC issued following ITR notifications: –

  1. Notification no. 14/2021-ITR dated 18.11.2021 Click here
  2. Notification no. 15/2021-ITR dated 18.11.2021 Click here
  3. Notification no. 16/2021-ITR dated 18.11.2021 Click here
  4. Notification no. 17/2021-ITR dated 18.11.2021 Click here

CBIC issued following UTR notifications: –

  1. Notification no. 14/2021-UTR dated 18.11.2021 Click here
  2. Notification no. 15/2021-UTR dated 18.11.2021 Click here
  3. Notification no. 16/2021-UTR dated 18.11.2021 Click here
  4. Notification no. 17/2021-UTR dated 18.11.2021 Click here
18.11.2021 : CBIC has made certain observation on SCN and adjudication process

CBIC has issued instructions regarding disposal of legacy issues such as issuance of Show cause notice, adjudication of SCNs, review of call book cases, etc. Read more

17.11.2021 : Clarification on certain refund related issues- reg.

Circular no. 166 dated 17.11.2021 is issued to clarify the refund of excess balance in electronic cash ledger in various scenario. Read more

17.11.2021 : Clarification in respect of applicability of Dynamic QR

Sr.no 4 of Circular no. 156 dated 21.06.2021 is amended now with circular no. 165 dated 17.11.2021 to clarify dynamic quick response code on service invoice issued to a recipient outside India. Read more

15.11.2021 : Circular on E-way bill issued by Tamil Nadu Commercial Department

Earlier circular was issued at the nascent stage of e-way bill system development which has not addressed
multiple places of delivery, multimodel shipment and over dimensional cargo etc. Now these issues have been addressed and the circular issued in the references
cited are re-examined and the following amendment and further instructions are issued. Reference File No.GST-15/30/2021-P AND P-CTD Q1/17253/2019 dated 15.11.2021

12.11.2021 : GST Refund drive by the Government of Haryana

In order to improve ease of doing business and ensure quick sanctioning of refunds, the Government of Haryana has initiated a one-month refund drive to expedite the processing and sanctioning of GST refunds.

11.11.2021 : Clarification in respect of pre-show cause notice consultation

In Central Excise and Service Tax a concept of pre-show cause notice consultation was introduced vide Board circular dated 21.12.2015. Vide Circular No. 1079/03/2021-CX dated 11.11.2021 it is clarified that pre-show cause notice consultation shall not be mandatory for those cases for recovery of duties or taxed not levied or paid or short levied or short paid or erroneously refund by reason of fraud, collusion etc Read more

07.11.2021 : Proper officer functions – scrutiny, assessment, detention, seizure, release and refund– reg. Kerala GST Act, 2017

Circular No.6/2021 dated 07.11.2021 has been issued in partial modification of proceedings No. GSTC/24614/ 2017/CT, dated 06/07/2017 of the Commissioner, the Commissioner of State Tax, hereby assigns the officers
mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the Kerala State Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table: Read more

07.11.2021 : Instructions/ Guidelines regarding procedure to be followed in scrutiny of returns and thenceforth actions. KSGST Act, 2017

A detailed procedure for scrutiny of returns and action post that to be taken is issued by Kerala Goods and Services Tax Act,2017. Read more

02.11.2021 : Guidelines for Rule 86A of the CGST Rules, 2017

Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017 -Reg. Read more

29.10.2021 : GST-Standard Operating Procedure for Faceless Refund

In order to address the issues which have cropped while following the circular issued on procedure for faceless refund implemented from 04.10.2021.

23.10.2021 : Form ITC-04 to be filed by Oct 25

Form GST ITC-04 to be filed by Oct 25 for the quarter July 2021 to September 2021. ITC-04 is required to furnish the details of inputs and capital goods sent to Job worker and the inputs and capital goods return back from them during the quarter.

18.10.2021 : List of GSTINs generating IRN (Last Updated: 18/10/2021)

Goods and Service Tax e-Invoice system has issued a list of GSTINs generating IRN latest updated on 18.10.2021. Read more

14.10.2021 : Commissioner GST confers power upon Senior Assistant and Junior Assistant to conduct physical verification

In exercise of the power conferred u/s 167 of DGST Act 2017, Commissioner GST confers upon Senior Assistant and Junior Assistant the power to undertake physical verification of the place of business of a person before grant of registration or due to any other reason after grant of registration, as assigned by the proper officer. Ref. F.111/573/DT8T/ESH./ReDesignation/GSTI/2021/9410 dated 14.10.2021

30.09.2021 : CBIC issued notifications
  1. 06/2021-CTR ,dt. 30-09-2021.. Click here
  2. 07/2021-CTR,dt. 30-09-2021 Click here
  3. 08/2021-CTR ,dt. 30-09-2021 Click heres
  4. 09/2021-CTR ,dt. 30-09-2021 Click here
  5. 10/2021-CTR ,dt. 30-09-2021 Click here
  6. 11/2021-CTR ,dt. 30-09-2021 Click here
  7. `12/2021-CTR ,dt. 30-09-2021 Click here

28.08.2021 : CBIC has enabled payment of customs duty on Express Cargo Clearance System (ECCS)

As per the recent tweet, CBIC has enabled payment of customs duty on Express Cargo Clearance System (ECCS) courier imports through it’s e-payment gateway for faster and better taxpayer service.

25.08.2021 : Guidelines for provisional assessment of property under section 83 of the UPGST Act, 2017

Sec. 83 provides for provisional attachment of property for the purpose of protecting the interest of revenue during the pendency of any proceeding u/s 62 or sec. 63 or sec. 64 or sec. 67 or sec. 73 or sec. 74 of the Act. A guidelines has been issued by Commercial Tax, Uttar Pradesh (GST Section) Read more

11.08.2021 : GST Tech issued Advisory regarding GSTR-1 Filing

This is due to the fact that many offline utilities used by Taxpayers are not filling the Table 12-HSN wise summary of outward supplies correctly. The HSN Code and Rate fields cannot be null. It is suggested to use the latest version of Offline Tool (Version 3.0.4) provided by GSTN instead of 3rd Party GSTR-1 Offline Tool.

01.08.2021 : The gross GST revenue collected in July 2021

The revenues for the month of July 2021 are 33% higher than the GST revenues in the same month last year. The gross GST revenue collected in the month of July 2021 is ₹ 1,16,393 crore of which CGST is ₹ 22,197 croreSGST is ₹ 28,541 croreIGST is ₹ 57,864 crore (including ₹ 27,900 crore collected on import of goods) and Cess is ₹ 7,790 crore (including ₹ 815 crore collected on import of goods). Read more

26.07.2021 : 54,439 appreciation certificates given to taxpayers by Govt.

The Government has awarded Appreciation Certificates, on the eve of completion of 4 years of GST, to 54,439 (Fifty-four thousand four hundred and thirty-nine) taxpayers who have made substantial contribution in payment of GST and filed their returns in a timely manner. Read more

26.07.2021 : ITC as per GST 3B is having gaps as compared with GSTR 2A

Haryana State GST-Intelligence department has published a Press release stating that there is gaps in ITC in GSTR 3B as compared to GSTR 2A. Read more

23.07.2021 : List of GSTINs generating IRN i.e. E-Invoice as on 15.07.2021

IRP – Invoice Registration Portal has published a list of taxpayers who are generating IRN i.e. E-Invoice. Download list

20.07.2021 : Clarification regarding extension of limitation under GST law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021

CBIC has clarified that the extension of timelines granted by Hon’ble Supreme Court vide its Order dated 27.04.2021 is applicable in respect of any appeal which is required to be filed before Joint/Additional Commissioner (Appeal), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws. Read more

19.07.2021 IGST on repair cost, insurance and freight on goods re-imported after being exported for repairs is clarified

On the basis of recommendations of the GST Council in its 43rd meeting, the applicability of repair cost, insurance and freight on goods reimported after being exported for repairs is clarified vide Circular No. 16/2021-Customs dated 19.07.2021. Read more

30.06.2021 : Compliance of B2C Dynamic QR Code is relaxed till 30.09.2021

Govt has waived the penalty for non-compliance of providing Dynamic QR Code on B2C invoices by certain registered person for the period from 01.12.2020 to 30.09.201. Read more

Number of digits of HSN on invoice w.e.f. 01.04.2021

Notification no 78/2020-CT dated 15.10.2020 requires the taxpayer with aggregate turnover in preceding financial year upto 5 crore to mention 4 digits HSN on invoice.
And the taxpayer having turnover more than 5 crore to mention 6 digits level HSN on invoice.

Press release is also published by CBIC on this. Read more

GST Annual Return for FY 2019-20 : Due date 31.03.2021
  • The due date is further extended to 31.03.2021 vide Press Release dated 28.02.2021. Press Release
  • The due date was earlier extended till 28.02.2021 vide Notification no. 95/2020-CT dated 3012.2020. Click here for notification
  • The initial /first due date to file GST Annual Return in Form GSTR-9 & 9C for FY 2019-20 was 31.12.2020.
  • Some tables in GST-9 & 9C is made optional for FY 2019-20.
Advisory on Reconciliation Statement (GSTR-9C ) for FY 2019-20 – 22.02.2021

Reconciliation statement to be filed in Form GSTR-9C requires the tax rate wise declaration of transactions for the concerned financial year. In the said form, tax amount pertaining to tax rates 1%, 1.5% and 7.5% in section III (table 9 and 11) and section V may be made in row/ under label ‘Others’ of the said tables, wherever applicable.

Jammu and Kashmir Government extends last date for filing Budgetory Support claims
GSTR-2B launched & Two new tables inserted in GSTR-2A
  • Press release published on 29.08.2020 to announce the launch of GSTR-2B seeking taxpayers feedback on this ITC statement. Click here. Read more in GSTN – Click here
  • Two new tables inserted in GSTR-2A to include import of goods details and inward supplies from SEZ Units / Developers. Click here
  • This change is being notified vide Notification no.82/2020-CT dated 10.11.2020.

QRMP – Quarterly Returns, Monthly Payment Scheme

FAQs issued by GSTN on QRMP on 11.02.2021. The steps for Payment of tax by fixed sum method under QRMP scheme is given by GSTN on 03.02.2021.

Filing NIL Form CMP-08 statement through SMS on GST Portal : GSTN Update dated 26.10.2020
  • A Composition taxpayer may now file NIL statement in Form GST CMP-08 for a quarter, through an SMS, apart from filing it through online mode, on GST Portal. Update.
  • The due date for filing of Form GST CMP-08 is 18th of the month following the quarter
  • For more details on filing Nil Form GST CMP-08 on the GST Portal Click here.
Blocking of E-Way Bill w.e.f. 01.12.2020
  • From 01.12.2020 onwards, the blocking of EWB generation facility would be made applicable to all the taxpayers (irrespective of their Aggregate Annual Turnover (AATO)) In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, on the EWB Portal.
  • The blocking will happen to those taxpayer who fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for tax periods of two or more.
  • Tax payer can submit application for unblocking of an E-Way Bill generation facility through an online request, citing the grounds why their facility should be un-blocked along with the required documents to their Jurisdictional Tax Official.
Credit / Debit Note linkage with its original invoice has been removed in GSTN
  • Original invoice number was mandatorily required to be mentioned against the Credit /Debit Note in GST return in Form GSTR-1 or GSTR-6. Now the said requirement has been removed in GSTN.
  • Now the taxpayer can furnishing credit / debit note without furnishing its original invoice number.
  • In addition to it, GSTN has also enabled the taxpayer to furnish only tax amount in credit / debit note i.e. without mentioning its taxable amount.
  • This has enabled the taxpayer to furnish details of debit note where there is only tax that need to be furnished. Click here.
  • Debit Note is delinked from its original invoices for the purpose of claim of input tax credit conditions as provided u/s 16(4) of CGST Act, 2017. Notification no. 92/2020-CT dated 22.12.2020.
E-Invoicing for taxpayers having turnover more than 500 crores w.e.f. 01.10.2020
  • E-invoicing was proposed to come into effect from 01.04.2020. The same was postponed and now came into effect from 01.10.2020 for taxpayers having turnover more than Rs.500 Crores. Notification No.61/2020-CT 30.07.2020.
  • E-Invoice portal enabled for taxpayer having aggregate turnover of more than 500 Crore from FY 2017-18 onward. Click here to read more.
  • Status of GSTIN enablement for E-Invoicing can be checked by a taxpayer. Click here
  • E-Invoicing relaxation is given for one month from 01.10.2020 to 31.10.2020. Refer Notification No. 73/2020-CT dated 01.10.2020. Click here
  • FAQs – Frequently Asked Questions on E-Invoice:
  • Master Codes like State Codes, HSN Codes, Country Codes, Port Codes, Currency Codes, UQC Codes is available in IRP : Click here
  • GST Suvidha Provider: For list of GST Suvidha Provider Click here
  • ‘Verify e-invoice’ Mobile App is also released for verification of authenticity of e-invoice (QR code/IRN), Click here. To download the App Click here
  • GSTINs can be updated with latest information from the GST Common Portal [Search -> Tax Payer / GSTIN]. Click here.
  • Common errors in e-invoicing and its solution. Click here.
  • More than 495 Lakh e-invoices have been generated by 27,400 tax payers within the first month of introduction of E-Invoicing. Press Release dated 02.11.2020.
  • List of GSTINs Generating IRN updated as on 02.11.2020 is published by IRP. Click here to access it.
  • Contact number for any issues or for support on E-Invoice system is available at IRP. Click here.
New Functionalities on GST Portal from Oct20-Dec20
  • New functionalities made available on GST Poral during Oct -Dec20 are related to following modules:
    1. Registration
    2. Return Module
    3. E-Way Bill
    4. Advance Ruling
    5. Taxpayer Dash board and Search Taxpayer Functionality
  • Click here to read the aforesaid functionalities in detail.
GST Annual Return for F.Y.2018-19 : Due date 31.12.2020
  • Press Release dated 24.10.2020 & Notification no. 80/2020– Central Tax dated 28.10.2020 is issued extending the due dates for filing GST Annual Return in Form 9, 9A and Reconciliation Statement in Form 9C for FY 2018-19 from 31.10.2020 to 31.12.2020. Click here to access Press Release
  • Press Release is published on 09.10.2020 to clarify that the figures auto-populated in Table 4, 5, 6 and 7 of GSTR-9 for FY 2018-19 includes details of FY 2017-18 also. Since, these details are already filed in previous year’s return, the same shall be removed from the auto-populated figures. In nutshell, the taxpayer shall furnish in these table only the details pertaining to FY 2018-19.
  • It is also clarified in the press release that the taxpayer having aggregate turnover more than 2 Crore and up to 5 Crore should only file GSTR-9 and those having turnover more than 5 Crore should only file GSTR-9 & 9C. Click here for Press release.
  • GST Annual return in FORM GST 9, 9A & 9C for FY 2018-19 was required to be filed on or before 31.12.2019. The said date was extended up to 31.03.2020 vide Notification. Then it is extended to 30.06.2020 vide Notification No.15/2020-CT dated 23.03.2020.
  • The due date for filing GST Annual return for .FY.2018-19 was extended till 31.10.2020 vide Notification no.69/2020-CT dated 30.09.2020.Previously, the annual return due date was 30.09.2020 vide Notification no.41/2020 dt. 05.05.2020.
Summary of Notifications issued by CBIC on 10.11.2020
  • Eight notifications from 81 to 88-CT is published on 10.11.2020.
  • Invoice Furnishing Facility (IFF) is introduced for quarterly return filing taxpayer to upload their outward invoices for first two months of the quarter and the third month invoices to be uploaded thru GSTR-1.
  • Options for taxpayer having turnover up to 5 crore to file monthly or quarterly return based on certain criteria. However, taxes shall be paid by them monthly.
  • Taxpayer shall pay 35% of tax liability that was paid in last quarter or last month, depending upon the periodicity of the return.
  • The due date to file GST ITC-04 for quarter July, 2020 to September, 2020 is extended up to 30.11.2020.
  • The threshold limit for the applicability of E-invoice is reduced to 100 crore w.e.f 01.01.2021
  • Read more about the update in the aforesaid circulars Click here.
  • Due date for filing GSTR-3B for the period from October, 2020 to March, 2021. Notification no.82/2020-CT dated 10.11.2020. Click here.
Invoice-wise details of Table 8A of Form GSTR-9 download facility is enabled in GSTN

For F.Y.2018-19, the table 8A is auto-populated with the ITC of GSTR-2A as on 01.11.2019.  However, the invoice wise details of the auto-populated figure was not available to the taxpayer. Thus, tax payer had to take download of GSTR-2A and exclude certain items to try matching the pre-populated figures in table 8A. Now, that the details is provided by GSTN, it will ease the taxpayers in doing the reconciliation. Click here

Restriction of Rule 36(4) has been relaxed subject to a condition
  • Claim of ITC as per GST-2A is relaxed for period from February, 2020 to August, 2020. As per rule 36(4) of CGST Rules, 2017 a taxpayer can claim input tax credit only if the invoices appear in GSTR-2A. And, in case the invoices are missing in GSTR-2A then the taxpayer can take only 10% additional credit to what is appearing in 2A. Now, a proviso has been added to the rule 36(4) to relax this condition. Accordingly, a taxpayer can claim credit for the period February, March, April, May, June, July and August 2020 as per his books. However, he has to make adjustment of the input tax credit cumulatively for all these periods in GSTR-3B to be filed for the month of September 2020. The proviso is effective from 03.04.2020. Notification no. 30/2020-CT dated 03.04.2020
  • A Circular No. 142/12/2020-GST has been published by CBIC on 09.10.2020 clarifying about the application of rule 36(4) of CGST Rules, for the period February, 2020 to August, 2020. Taxpayer shall reconcile and furnish the adjusted input credit in GSTR-3B of September, 2020. Click here.
CGPI – Representation for Extension of GSTR 9, 9A, 9C -FY 2019-20
  • CGPI is a national alliance of Advocates, Chartered Accountants and other GST Professionals focused exclusively on GST.
  • CGPI mentions that the Governments, both State and Central, from time-to-time has extended deadlines for compliance of almost all acts falling due in the period of lockdown by either amending the respective act or by issue of notifications.
  • Now , considering the need of the hour the denizens of our country including professionals and our own members frantically have approached CGPI requesting to ask for extension for filing of GST Annual Return.
  • Accordingly, CGPI has made a representation to FM with request to extend the time line of GST 9/9A/9C for FY 2019-20.
SVLDRS : Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 is extended to 31.12.2020
  • SVLDRS, 2019 scheme is extended up to 31.12.2020 for eligible taxpayers of the Union Territory (IUT) of Jammu & Kashmir and UT of Ladakh.
  • This scheme was introduced on 1st September, 2019 providing relief to the taxpayers in payment of disputed tax amounts ranging from 70% (of the tax amount) to 40%. It also provided for full waiver of interest and penalty.
  • The Scheme was closed on 30.06.2020. However, due to genuine difficulties faced by the taxpayers of Jammu & Kashmir and Ladakh in availing the Scheme during the original period of operation the scheme date is extended up to 31.12.2020.
  • The detailed guidelines shall be issued shortly. Press release dated 12.11.2020 & Removal of difficulties order dated 13.11.2020
Summary of Notifications issued by CBIC on 15.10.2020
  • Due date for filing GSTR 1, GSTR-3B is notified for October, 2020 to March 2021,
  • SMS based Nil return filing facility for composition dealer,
  • HSN digits on invoice
  • Part A of E-Way regarding, providing option to file GSTR 9, 9C.
  • Forms amended viz.
    1. GSTR 1
    2. GSTR 9, 9C
    3. GSTR-5, 5A
    4. RFD 01
    5. ASMT 16
    6. and various DRC
  • GSTR 2A is substituted with new form having more details.
GSTR-1 : Due date notified for April 2020 to March 2021
  1. The due date for filing return for the month of April 2020 to September 2020 for taxpayer having turnover more than Rs.1.5 Crore is notified as 11th of subsequent month vide Notification no.28/2020-CT dated 23.03.2020.
  2. The due date for the month of October 2020 to March 2021 is notified vide Notification no.75/2020-CT dated 15.10.2020. The said notification is superseded vide Notification no.83/2020-CT dated 10.11.2020 providing due date for filing GSTR-1.
  3. For taxpayer having turnover up to Rs.1.5 Crores , the due date is 30th July 2020 for quarter April 2020 to June 2020 & 31st October 2020 for the quarter July 2020 to September 2020.
  4. The due date for the month of October 2020 to March 2021 is notified vide Notification no.74/2020-CT dated 15.10.2020 The said notification is superseded vide Notification no.83/2020-CT dated 10.11.2020 providing due date for filing GSTR-1.
NACEN Weekly update 15.06.2019 on GST RET-1

Regarding new return in GST RET-1, ANX-1 & ANX-2.to come into force compulsory from October 2019 for certain dealers.

GSTR-3B : Due date notified April, 2020 to March, 2021
  • The due date for filing GSTR-3B for taxpayers having turnover more than Rs. 5Crores for April 2020 to September 2020 is 20th of subsequent month.
  • Due date for the month of October, 2020 to March, 2021 is notified vide Notification no.76/2020-CT dated 15.10.2020 The said Notification is rescinded vide Notification no.86-CT dated 10.11.2020 as the due dates are prescribed vide Notification no. 82/2020-CT dted 10.11.2020.
  • The due date for filing GSTR-3B for taxpayers having turnover up to Rs. 5 Crores for April 2020 to September 2020 and for October 2020 to March 2021 is 22nd of subsequent month if the taxpayer in in the State of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territorore is of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
  • The due date for filing GSTR-3B for taxpayers having turnover up to Rs. 5 Crores for April 2020 to September 2020 and for October 2020 to March 2021 is 24th of subsequent month if the taxpayer in in the State of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
General Procedure for GST Audit u/s 65 of MGST Act, 2017 21.12.2020

The Maharashtra Goods and Service Tax Department (MGSTD) is initiating audit u/s 65 of the MGST Act, 2017 in case of selected Registered Tax Payer.
Objects of GST Audit: The primary object of GST Audit is to ensure and promote, “the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess the compliance of registered taxpayer (RTP) with the provisions of GST Act and rules made there under” Read more at : A Circular No. ACST (VAT-3) /GST Audit / 2020-21 / B-433 dated 21.12.2020, Mumbai
Source : MahaGST.gov.in.

Withdrawal of EVC facility extended to companies for filing GSTR1 and 3B : Update dt.23.10.2020

The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020.
However, facility to file NIL returns through OTP verification, shall continue for all types of registered persons in view of notification 58/2020- dated 1st July 2020

MGSTD has withdrawn Circular 39T of 2019 dated 05.07.2019 on 12.01.2021

Source : MahaGST / Trade Circular No. 01T of 2021 dated 12.01.2021.
Maharashtra Goods and Services Tax Department (MGSTD) has withdrawn Circular 39T of 2019 dated 05.07.2019 which pertains to the provision regarding deemed adoption of GST Circulars issued by Central Board of Indirect Taxes and Customs (CBIC) by MGSTD unless a separate Circular on the same subject is issued by MGSTD. The withdrawal of said Circular is done by Trade Circular No. 1T of 2021.

GSTN

04.02.2022 : Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders. Read more

26.01.2022 : Deployment of Interest Calculator in GSTR-3B

The new functionality of interest calculator in GSTR-3B is now live on the GST Poral. Read more

08.01.2022 : Upcoming functionality – Interest Calculator in GSTR-3B

As a facilitation measure for taxpayers & for assisting the taxpayers in doing a correct self-assessment, a new functionality of interest calculator is being released in GSTR-3B. Read more

06.01.2022 : Advisory on Revamped Search HSN Code Functionality

A revamped & enhanced version of Search HSN Functionality has been launched on the GST Portal. Read more

05.01.2022 : Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal Read more

04.01.2022 : Reporting of supplies notified under section 9(5) / 5(5) by E-commerce Operator in GSTR-3B

E-commerce operator and registered person would report taxable supplies notified under section 9(5) of CGST Act, 2017 and similar provisions in IGST/SGST/UTGST Act in the following manner. Read more

03.01.2022 : Implementation of Rule-59(6), as amended, on GST Portal

As per this amendment GSTN will not be allow to file GSTR-1 for the subsequent month, till the GSTR-3B for the preceding month is filed. Read more

22.12.2021 : Mandatory Aadhaar authentication for registered person

Aadhaar authentication of registration to be made mandatory from 01.01.2022 for being eligible for filing refund claim and application for revocation of cancellation of registration under GST. Read more

02.12.2021 : Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Read more

26.11.2021 : Improvements in GSTR-1 (advisory)

A revamped & enhanced version of GSTR-1/IFF is being made available on the GST Portal to improve the taxpayer experience. This advisory covers the changes being brought in Phase -1 while the advisory about Phase -2 changes. Read more Read more

18.10.2021 : Advisory for taxpayers on Form GSTR-2B

Form GSTR-2B is an auto-drafted ITC statement which is generated for every normal taxpayer on the basis of the information furnished by their suppliers in their respective GSTR-1/IFF, GSTR-5 (non-resident taxable person) and GSTR-6 (input service distributor). Read more

17.10.2021 : Availability of Input Tax Credit (ITC) for FY 2020-21

Taxpayers should ensure that their records pertaining to FY 2020-21 are reported on or before the due date of their GSTR-3B for the month September 2021. Availment of ITC by the recipients contrary to the legal provisions in GST may entail action by the tax administrations in accordance with law.

13.10.2021 : Webinars on some important features of GSTR-2B.

GSTN is holding webinars on some important features of GSTR-2B on 14.10.2021 in Hindi @ 11am and in English @ 12 to 12:30 pm. Read more

04.10.2021 : Resumption of Blocking of E-Way Bill (EWB) generation facility.

The blocking of EWB generation facility has now resumed on the EWB portal for all the taxpayers. Read more

27.09.2021 : Webinars on ‘Functionality to fetch BoE details by Taxpayers’.

Recently, a self-service functionality has been made available on the GST Portal for taxpayers to fetch the missing Bill of Entry details from ICEGATE if these details are not auto-populated in their Form GSTR-2A. For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below: Read more

17.09.2021 : On demand fetching of Bill of Entry details from ICEGATE Portal

To help importers of goods, and recipients of supplies from SEZ, search Bill of Entry details, which did not auto-populate in GSTR-2A, a self-service functionality has been made available on the GST Portal that can be used to search such records in GST System, and fetch the missing records from ICEGATE.

27.09.2021 : Webinars on ‘Functionality to fetch BoE details by Taxpayers’.

Recently, a self-service functionality has been made available on the GST Portal for taxpayers to fetch the missing Bill of Entry details from ICEGATE if these details are not auto-populated in their Form GSTR-2A. For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below: Read more

16.09.2021 : Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services.

In cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Read more

31.08.2021 : Date for filing application for revocation of cancellation of registration extended

1st March, 2020 to 31st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30th September, 2021. Read more

26.08.2021 : Implementation of Rule-59(6) on GST Portal

GSTR-1 will be allowed to be filed only when GSTR-3B is filed for preceding two months. Read more

24.08.2021 : Webinars on ‘Complying with Audit by Taxpayers’.

GSTN has recently implemented Audit functionality. For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below: Read more

16.08.2021 : Various functionalities made available for Taxpayers on GST Portal in July, 2021

New functionalities in –

  1. Registration
  2. Returns
  3. Refund
  4. Webinars conducted

Read more GSTN & Functionalities

15.08.2021 : GSTN Scheduled Downtime.

Scheduled Downtime! We are enhancing the services on the site. The services will not be available from 15th Aug’21 12:00 AM to 15th Aug’21 06:00 AM. Do come back later! In case of any queries, please call us at 1800-103-4786. We appreciate your cooperation and patience.

04.08.2021 :Updating the Annual Aggregate Turnover (AATO) by taxpayers.

Taxpayers may modify the Annual Aggregate Turnover (AATO). In case such modification is made beyond a certain limit (as specified in the ‘Advisory’), the same shall be sent to the jurisdictional officer’s Dashboard for appropriate action, if required. Read more

04.08.2021 : Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021

Blocking E way bill generation had been temporarily suspended due to pandemic is now resuming after 15.08.2021. To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/ CMP-08 Statement immediately. Read more

02.08.2021 : GSTR-9 for the FY 2020-21 is enabled on the GST Portal for filing.

The Goods and Services Tax Network (GSTN) has enabled annual return (GSTR-9) for the FY 2020-21 on the GST Portal for filing.

29.07.2021 : Functionality to check and update bank account details.

The taxpayers who have taken new registration at GST Portal but have not yet furnished the Bank Details can update them within 45 days of the first login henceforth. Read more

27.07.2021 : New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers.

The taxpayers can now see the exact Annual Aggregate Turnover (AATO) for the previous FY, instead of just the two slabs of Above or Upto Rs. 5 Cr. Read more

22.07.2021 : Negative Liability in GSTR-4

Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4. A ticket may be raised to nullify the amount available in negative liability statement. Read more

09.07.2021 : Webinars on recent functionalities related to Returns, Ledgers and Payments deployed on GST Portal.

GSTN is conducting various webinars for creating awareness amongst all the taxpayers, professional etc. on 14.07.2021 in Hindi, on 16.07.2021 in Tamil, on 20.07.2021 in English, on 28.07.2021 in Marathi. Know more

09.07.2021 ; Upcoming functionalities to be deployed on GST Portal for the Taxpayers in the month of July, 2021
  1. Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21
  2. Information regarding late fee payable provided in Form GSTR-10
  3. Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1 / 5 filed by their suppliers. Read more
06.07.2021 : Important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers

Few important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers are :

A. Auto population of GSTR-3B liability from IFF and Form GSTR 1

B. Nil filing of Form GSTR-1 (Quarterly) through SMS

C. Impact of cancellation of registration on liability to file Form GSTR-1. Read More

08.06.2021 : Table-12 of GSTR-1 (Advisory on PDF)

Table-12 of GSTR-1 pertains to the data related to the HSN-code wise supplies of goods & services declared in the aforesaid GSTR-1. It has been reported that in the GSTR-1 for the tax period of May 2021, the ‘Total Invoice value’ field in the preview PDF is displaying a value as ‘0’ (zero) instead of N.A, in the cases where the taxpayer has not reported any value in the concerned Table-12 of GSTR-1.

Technical team is working towards resolving this issue at the earliest. Meanwhile, taxpayers are requested to kindly proceed with their filing of GSTR-1 & ignore this error for the time being, till it is being fixed.

Thanking You, Team GSTN

16.06.2021 : Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal on different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics.

To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer

Due date for filing GSTR-4 for F.Y. 2019-2020 is extended to 31.10.2020
  • The composition dealer is required to file annual return in Form GSTR-4 by 30th of April, following the end of the financial year.
  • The said due date was time and again extended and latest was extended up to 31.08.2020.
  • Now, vide Notification No.64/2020-CT dated 31.08.2020, the due date to file GSTR-4 is extended to 31.10.2020. Click here for Notification
E-Invoicing for taxpayers having turnover more than 100 crores w.e.f. 01.01.2021
Blocking of E-way bill generation facility after 15.10.2020

A person shall not be allowed to furnish information in PART A of FORM GST EWB-01 if he fails to furnish returns for a consecutive period of two months. However, a registered person may file an application showing sufficient cause for not furnishing the returns and the Commissioner may accept and allow the taxpayer to furnish information in PART A of FORM GST EWB-01 or reject the request of such person.

Relief in Interest and late for delay filing of GSTR-3B and GSTR-1
  • Relief in late fee to Taxpayers filing form GSTR-3B and form GSTR-1 Read more
  • Relief in payment of Interest to taxpayers filing form GSTR-3B Read more
  • Relief in opting for Composition for Taxpayers & filing other Returns Read more
FORM GST PMT 09
  • FORM GST PMT 09 is now available on GST Portal and it enables a taxpayer to make intra-head or inter-head transfer of amount available in Electronic Cash Ledger. Click here
  • For detailed FAQ and User Manual on Form PMT-09 Click here
Auto-populated GSTR 3B (PDF), due dates of GSTR-3B & auto-population of e-invoices into GSTR-1
  • GSTN has now introduced auto-populated Form GSTR-3B in PDF format for the taxpayers, from the month of October, 2020 onwards.
  • Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020 was published to provide due dates for the tax periods from October, 2020 till March, 2021 in a staggered manner. The details are given.
  • Details of e-invoices will be auto-populated in respective tables of GSTR-1 from October, 2020.
DUE DATE OF GST RETURNS : RELIEF
  • Due to the challenges faced by the taxpayers in current situations the Govt. has given relief in filing of GST returns. Notification no. 30 to 36 and Circular 136 dated 03.04.2020 has been issued by CBIC. GSTN has summarized them in News and Updates section in three parts.
  • Part 1 : Click here
  • Part 2 : Click here
  • Part 3 : Click here
REFUND RELATED ISSUES, CLARIFIED

Refund related issues has been clarified vide Circular No. 135/05/2020- GST dated March 31, 2020. Click here

E-way bill exempted in Jammu and Kashmir till 20.10.2019

The Commissioner of State Tax, Jammu and Kashmir vide Notification No. 62 dated September 25, 2019 has notified that, no E-way bill shall be required for Intra-state movement of goods within the state of Jammu and Kashmir. However, the person-in-charge of conveyance must carry documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be.This notification shall remain effective till October 20, 2019.

Late fees waived for late filing of GSTR-1 for July17 to Nov19

The late fees for delay in filing of outward supplies for the period from July 2017 to November 2019 is waived off on the condition that the pending returns are filed between the period from 19.12.2019 to 10.01.2020.

IGST refunds on export hold up due to invoice (SB005) mis-match. An alternate mechanism
  • Refund are hold-up due to invoice mismatch error SB005 in case of export with payment of IGST.
  • A circular was issued to facilitate trade to resolve such invoice mis-match error with office interface as an alternate measure.
  • Now keeping in view of the factual situation the trade facilitation measure to resolve such issue is decided to make available on permanent basis. Read more
20.07.2021 : Refund should not be rejected only for a procedure lapse

M/s Origin Learning Solutions Pvt. Ltd. vs Commissioner of Service Tax decided on 20.07.2021. The appellant has not furnished the details of Service Tax paid on import of service under Reverse charge mechanism in ST-3 return for July 2013 to September 2013 and this was the only ground for rejection of refund of the input service used for export of service. Held that non mentioning the credit availed in ST-3 return is only a procedural lapse which can be condoned and appeal be allowed.

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2 thoughts on “Updates

  1. Most important and effective information shared by your team
    Thanks alot, request send the future updates and guide me in respect of GST laws

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