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Centralized UIN for Foreign Diplomatic Missions /UN Organizations

Giving effect to the decision of the GST Council that a centralized UIN may be issued to every Foreign Diplomatic Mission / UN Organization by Central Government and all compliance for such agencies may be done by the Central Government in coordination with MEA, the Government has issued Circular No. 36/10/2018-GST dated 13/03/2018.

The Circular explains

  Status of registration for Unique Identity Number (UIN)


  Filing of return by UIN agencies

  Applying for refund by UIN agencies

  Passing of refund order and settlement of funds

Click to view download circularno-36-cgst - Processing of refund application for UIN entities


Date :  14-03-2018




GST Council Meeting – 10-03-2018

Here is the gist of the decisions / recommendations of the 26th Meeting of the GST Council held on 10-03-2018

Policy Decisions

  The present system of filing of GSTR 3B and GSTR 1 is extended till June 2018.


  Reverse Charge mechanism deferred till 30/06/2018.

  TDS / TCS under Section 51 / 52 of CGST Act suspended till 30/06/2018.

  GST implementation Committee (GIC) has been tasked with the work of redressing the grievances caused to the taxpayers arising out of IT glitches.


E-Way Bill – Applies to Inter State Movement from April 1, 2018

The GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced with effect from a date to be announced in a phased manner but not later than 01st June, 2018.

  The provisions of sub-rule (7) of Rule 138 will be notified from a later date. Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs. 50,000/- in a single conveyance.

  Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation

  Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.

  Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.

  Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.

  In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill.

  Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.

  Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill. They have to generate PART-A of e-way bill.

  Extra validity period has been provided for Over Dimensional Cargo (ODC).

  If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature.

  Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.

  Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.

  In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

  Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of despatch in PART-A of e-way bill.


Tax exemptions for exporters extended by six months

The GST Council decided to extend the available tax exemptions on imported goods for a further 6 months beyond 31.03.2018. Thus, exporters presently availing various export promotion schemes can now continue to avail such exemptions on their imports upto 01.10.2018, by which time an e-Wallet scheme is expected to be in place to continue the benefits in future.


Data Analytics

The data analytics of CBEC and GSTN were reviewed and the insights from preliminary analysis is

  It has emerged that there is variance between the amount of IGST & Compensation Cess paid by importers at Customs ports and input tax credit of the same claimed in GSTR-3B.

  There are major data gaps between self-declared liability in FORM GSTR-1 and FORM GSTR-3B.

The GST Council deliberated on this data and recommended further analysis and to initiate adequate action accordingly.

Click to view / download the following Press Release

GST Council Meeting - 10-03-2018 - Press release on policy changes

GST Council Meeting - 10-03-2018 - Press release on E Way Bill

GST Council Meeting - 10-03-2018 - Press release - Exemption for exporters

GST Council Meeting - 10-03-2018 - Press release on Data Analytics


Date :  10-03-2018

Image Courtesy :  GST@GoI

E Way Bill Rules Substituted

CBEC has issued Notification substituting the following Rules



Rule Heading


Information to be furnished prior to commencement of movement of goods and generation of e-way bill

138 A

Documents and devices to be carried by a person-in-charge of a conveyance

138 B

Verification of documents and conveyances

138 C

Inspection and verification of goods

138 D

Facility for uploading information regarding detention of vehicle

The following E Way Bill Forms have also been substituted


Form Heading


E-Way Bill


Consolidated E-Way Bill


Verification Report


Report of detention


Generation of Invoice Reference Number

Brief highlights of the amendment is

a) Validity period of the E-Way Bill is


Sl No.


Validity Period


Upto 100 km

One day in cases other than Over Dimensional Cargo


For every 100 km. or part thereof thereafter

One additional day in cases other than Over Dimensional Cargo


Upto 20 km

One day in case of Over Dimensional Cargo


For every 20 km. or part thereof thereafter

One additional day in case of Over Dimensional Cargo

b) Sub-Rule (5) is amended to provide that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the E-Way bill.

c) The list of goods exempt from E-Way bill compliance is modified as in sub-rule (14)

Detailed note on the amendments and modified compliance requirements would be updated soon in the guidance note section of this portal.

Time Limit for Filing GSTR TRAN-2 to extended to 31/03/2018

The time limit for filing of GSTR TRAN-2 by a Registered persons claiming transition credit, who does not have documents of duty paid is extended to 31/03/2018 to report the details of supply effected of such goods.

Click to view / download the Notification No. 12/2018 – Central Tax dated 07/03/2018

GSTR 5A – Late Fee Waiver Notification Rescinded

Notification No. 6/2018 - Central Tax, dated 23/01/2018 had provided for waiver of late fee for filing of return in Form GSTR-5A (Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India) Notification No. 6/2018 is rescinded vide Notification No. 13/2018 – Central Tax dated 07/03/2018

Click to view / download the Notification No. 13/2018 – Central Tax dated 07/03/2018


Date : 08-03-2018



GSTR 3B – Filing process simplified

Goods and Service Tax Network (GSTN), has simplified filing of GSTR – 3B.

It is stated that by improving the user interface and redesigning the process, filing of GSTR-3B has been made considerably convenient with limited scope for errors in filing the return.

Here are the details as presented by GSTN



Filling GSTR-3B is now made more User friendly


On filling in the details in the Tables

  Fill either CGST or SGST/UGST amount, other tax will get auto filled.

  You can now save the Form on confirming details filled in the Table. You can fill balance details later.

  Preview Form or download it for cross verifying saved details in any table(s) anytime.

  No more Submit requirement to freeze details and know the liability.

  Changes in any table can be made before making payment towards liabilities.


On exercising payment options

  Once you proceed to payment, You can also see details of existing balances in cash and credit ledgers (Table 6.1 – Payments Table).

  System suggested Tax Credit (ITC) is already filled for discharging liability. Be aware, it is only suggestion. You can edit the same before finalizing the Return.

  Once you confirm ITC and cash utilization for payment of tax liability in payments Table, system does automatic calculation for shortfall in cash ledger.

  Once you are ok with shortfall, System will generate pre-filled challan for shortfall and navigate to payments option.

  Once you make online payment, system will navigate back to payments Table.


Return Filing and status tracking Process

  Satisfied with the details filled, click “Proceed to file”, select authorized signatory, Submit with EVC or DSC.

  Your Return is filled!

  You can Track Return status as well as download the Return from through Track Return Status functionality available at your dashboard


Date : 22-02-2018

E Way Bill implementation Deferred

Implementation of E Way Bill is postponed as communicated on twitter. Formal notification/communication is awaited

It is likely that the postponement may be for a short period and may be implemented with a higher threshold value.

The time available should be used to familiarize with the process.

Click download Notification 11/2018 - Central Tax.



Date : 02-02-2018


E Way Bill for Inter State Movement of Goods from February 1, 20188

The 24th GST Council meeting held today through videoconferencing decided to implement the nationwide e-way bill system with effect from February 1, 2018.


  The nationwide e-way bill system will be made ready in GSTN portal latest by 16/01/2018. Trade and transporters can use this system on voluntary basis from 16/01/2018

 The rules for implementation of e-way bill be system for inter-state movement of goods on compulsory basis from 01/02/2018 will be notified.

  The uniform system of e-way bill for both intra-state and inter-state movement of goods will be implemented across the country from 01/06/2018.

  The States may choose their own timings for implementation of e way bill system for intra-state movement of goods on any date before 01/06/2018.

Though the GST Council had decided in the meeting held in October, 2017 that e-way bill system would be implemented from April 1, 2018, it appears that the decision to advance the date of implementation may have been on concerns of fall in revenue collection.

Click to view/download Press Release on Inter State E-Way Bill.

Date : 16-12-2017


GST Council – Recommendation on Changes in composition scheme:

(i) Uniform rate of tax @ 1% under composition scheme for manufacturers and traders (for traders, tax is liable only on supply of taxable goods while for the purpose of determining the eligibility, turnover of exempted goods would also be considered). No change for composition scheme for restaurant.

(ii) Supply of services by Composition taxpayer upto Rs 5 lakh per annum will be allowed by exempting the same

(iii) Annual turnover eligibility for composition scheme is contemplated to be increased to Rs 2 crore from the present limit of Rupees 1 crore. Thereafter, eligibility for composition will be increased to Rs. 1.5 Crore per annum.

(iv) The changes recommended by GST Council at (ii) and (iii) above will be implemented only after the necessary amendment of the CGST Act and SGST Acts.

Click to view / Download Recommendations of GST Council on Composition Scheme -10/11/2017

Changes in cycle of filing of Return

GSTR 3B to continue till March, 2018

It is recommended by the GST Council that all taxable persons would continue to file From GSTR 3B along with payment of tax by 20th of the succeeding month till March, 2018.

Filing of GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 is put on hold and the time period for filing of GSTR-2 and GSTR-3 would be worked out by a Committee of Officers.

However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.

The timelines for filing of GSTR 1 by all taxable persons is as follows ;

(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly basis as per following frequency:


Period Dates
Jul- Sep 31st Dec 2017
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018

(b) Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on monthly basis as per following frequency:


Period Dates
Jul- Oct 31st Dec 2017
Nov 10th Jan 2018
Dec 10th Feb 2018
Jan 10th Mar 2018
Feb 10th Apr 2018
Mar 10th May 2018

Late fee

Late fee collected for the months of July, August and September, 2017 is waived and will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented.

The late fee for period from October 2017 onward for a taxpayer whose tax liability for that month was ‘NIL’will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) and for others the late fee will be Rs. 100 per day (Rs. 50/- per day each under CGST & SGST Acts)

Extension of due dates of other Returns

S. No. FORM and Details Original due date Revised due date

GST ITC-04 for the quarter July-September, 2017




GSTR-4 for the quarter July-September, 2017




GSTR-5 for July, 2017

20.08.2017 or 7 days from the last date of registration whichever is earlier



GSTR-5A for July, 2017




GSTR-6 for July, 2017






31.12.2017 (One-time option of revision also to be given till this date)

Revised due dates for subsequent tax periods will be announced in due course.

Advance Ruling

Till E-Filing of Advance Ruling Application is enabled, the facility for manual filing of application for advance ruling is being introduced for the time being.

Further benefits for service providers

Exports of services to Nepal and Bhutan have already been exempted from GST. It has now been decided that such exporters will also be eligible for claiming Input Tax Credit in respect of goods or services used for effecting such exempt supply of services to Nepal and Bhutan.

In an earlier meeting of the GST Council, it was decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category states except J&K) from obtaining registration even if they are making inter-State taxable supplies of services. As a further measure towards taxpayer facilitation, it has been decided to exempt such suppliers providing services through an e-commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed twenty lakh rupees. As a result, all service providers, whether supplying intra-State, inter-State or through e-commerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J&K).

Benefits for Diplomatic Missions/UN organizations

In order to lessen the compliance burden on Foreign Diplomatic Missions / UN Organizations, a centralized UIN will be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government and all compliance for such agencies will be done by the Central Government in coordination with the Ministry of External Affairs.

Relevant notifications for all of the above decisions will be issued shortly, so as to be effective from 15.11.2017.

Click to view / Download Recommendations of GST Council on Returns and Other procedural matters -10/11/2017

Date : 11/11/2017