GSTN Advisory on regarding GSTR-3A Notices issued for non-filing of form GSTR 4 to cancelled Composition Taxpayers
Date : 20/07/2025
GSTN Advisory on reporting values in Table 3.2 of GSTR-3B
Date : 19/07/2025
GSTN Advisory on Enhancements in GST System for Secure and Transparent ASP/GSP Access Management
Date : 17/07/2025
Circular No. 250/07/2025-GST, Dated 24th June, 2025
Date : 24/06/2025
GSTN Advisory to file pending returns before expiry of three years
Date : 16/06/2025
GSTN Advisory for Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals
Date : 16/06/2025
GSTN Advisory for filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
Date : 12/06/2025
GSTN Advisory on filing of Amnesty applications under Section 128A of the CGST Act
Date : 11/06/2025
GSTN Advisory - System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
Date : 10/06/2025
Circular No. 249/06/2025-GST, Dated 09th June, 2025
Date : 09/06/2025
GSTN Advisory - Barring of GST Return on expiry of three years
Date : 07/06/2025
GSTN Advisory regarding non-editable of auto-populated liability in GSTR-3B
Date : 07/06/2025
GSTN Advisory on reporting values in Table 3.2 of GSTR-3B
Date : 16/05/2025
GSTN Advisory on Appeal withdrawal with respect to Waiver Scheme
Date : 14/05/2025
GSTN Advisory for Updates in Refund Filing Process for various refund categories
Date : 08/05/2025
GSTN Advisory for Invoice-wise Reporting Functionality in Form GSTR-7 on portal
Date : 06/05/2025
GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
Date : 01/05/2025
GSTN Advisory on Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
Date : 01/05/2025
Instruction No. 03/2025-GST, Dated 17th April, 2025
Date : 17/04/2025
GSTN Advisory on reporting values in Table 3.2 of GSTR-3B
Date : 11/04/2025
GSTN Advisory on Case Sensitivity in IRN Generation
Date : 04/04/2025
GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
Date : 02/04/2025
Circular No. 248/05/2025-GST, Dated 27th March, 2025
Date : 27/03/2025
Notification No. 11/2025-Central Tax, Dated 27th March, 2025
Date : 27/03/2025
GSTN Advisory on Issue in filing applications (SPL 01/SPL 02) under waiver scheme
Date : 21/03/2025
GSTN Advisory on Biometric Aadhaar Authentication & Document Verification for GST Applicants of Uttar Pradesh
Date : 16/03/2025
Notification No. 10/2025-Central Tax, Dated 13th March, 2025
Date : 13/03/2025
GSTN Advisory- Enhanced Biometric Authentication for Directors in Their Home State
Date : 03/03/2025
GSTN Advisory on Biometric Aadhaar Authentication & Document Verification for GST Applicants in Jharkhand & Andaman & Nicobar
Date : 18/02/2025
GSTN Advisory on ENR-03: E-Way Bill Enrolment for Unregistered Dealers
Date : 15/02/2025
Circular No. 247/04/2025-GST, Dated 14th February, 2025
Date : 14/02/2025
GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
Applicants Not Opting for Aadhaar Authentication
Applicants Opting for Aadhaar Authentication & Biometric Verification :
Non-Generation of Application Reference Number (ARN) :
Date : 12/02/2025
Notification No. 09/2025-Central Tax, Dated 11th February, 2025
Date : 11/02/2025
GSTN Advisory on Biometric Aadhaar Authentication & Document Verification for GST Applicants in Maharashtra & Lakshadweep
Date : 08/02/2025
GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71
Date : 06/02/2025
Circular No. 246/03/2025-GST, Dated 30th January, 2025
Date : 30/01/2025
CGST Circular - Dated 28th January 2025
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S.No. |
Circular No. |
Date |
Subject |
|
1. |
28/01/2025 |
The GST Council has regularized the payment of GST on co-insurance premiums apportioned by the lead insurer to co-insurers and on ceding/reinsurance commissions deducted from reinsurance premiums paid by insurers to reinsurers. |
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2. |
28/01/2025 |
(a) GST not liable on penal charges levied by Regulated Entities ( RE); |
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Date : 28/01/2025
GSTN Advisory for Biometric-Based Aadhaar Authentication for GST Registration Applicants of Tamil Nadu and Himachal Pradesh
Date : 28/01/2025
GSTN Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State
Date : 27/01/2025
CGST Notification - Dated 23rd January 2025
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
23/01/2025 |
Rule 16A has been added, Rule 19(1) has been updated. The prescribed format for FORM GST REG-12 has been substituted |
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2. |
23/01/2025 |
The waiver applies to late fees exceeding the prescribed amount under Section 47, provided FORM GSTR-9C is furnished on or before March 31, 2025. Late fees already paid will not be refunded. |
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Date : 23/01/2025
GSTN Advisory on Business Continuity for e-Invoice and e-Waybill Systems
Date : 24/01/2025
IGST (Rate) Notification - Dated 16th January 2025
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
16/01/2025 |
A new entry is added S. No. 98B.The entry for S. No. 15 is expanded to include "Fortified Rice Kernel (FRK)". The term "pre-packaged and labelled" is redefined in the Explanation to cover retail commodities up to 25 kg or 25 liters |
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2. |
16/01/2025 |
New entries are introduced in the schedule S. No. 105A. It specifies that commodities intended for retail sale, pre-packed in units of not more than 25 kg or 25 liters. |
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3. |
16/01/2025 |
The amendment eligibility for concessional tax rates by including food inputs used in fortified rice kernel production for government welfare schemes. | |
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4. |
16/01/2025 |
The amendment raises the IGST rate on the specified item under S. No. 4 from 12% to 18%, effective immediately. | |
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5. |
16/01/2025 |
These amendments refine the definitions and processes concerning "specified premises" for hotel accommodations. Annexure VII are newly introduced. | |
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6. |
16/01/2025 |
Introduces a new entry for services of insurance provided by the Motor Vehicle Accident Fund under Section 164B of the Motor Vehicles Act, 1988 Effective April 1, 2025. | |
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6. |
16/01/2025 |
This amendment clarifies that the provision under Serial Number 5 applies to individuals or entities excluding bodies corporate. | |
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6. |
16/01/2025 |
This amendment updates the definition of "specified premises" for better alignment with Notification No. 08/2017-Integrated Tax (Rate). The amendment will come into effect on April 1, 2025. |
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Date : 16/01/2025
CGST (Rate) Notification - Dated 16th January 2025
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
16/01/2025 |
A new entry is added S. No. 98B. The description of S. No. 15 is amended to include "Fortified Rice Kernel (FRK)" |
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2. |
16/01/2025 |
A new entry is introduced S. No. 105A as Gene Therapy. Updated to align with the Legal Metrology Act, 2009, clarifying that it applies to retail commodities in packages not exceeding 25 kg or 25 liters. |
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3. |
16/01/2025 |
This notification amends the GST rate notification No. 39/2017-Central Tax (Rate). The amendment aims to enhance clarity and coverage of essential food supplies for welfare schemes | |
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4. |
16/01/2025 |
This Notification changing the tax rate specified in the table under S. No. 4. The rate in column (4) has been revised from 6% to 9%. | |
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5. |
16/01/2025 |
These amendments aim to refine the classification and declaration processes for premises providing hotel accommodation services. | |
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6. |
16/01/2025 |
Services of insurance provided by the Motor Vehicle Accident Fund, constituted under Section 164B of the Motor Vehicles Act, 1988, are exempted. The phrase "transmission and distribution" is replaced with "transmission or distribution" under serial number 25A. | |
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6. |
16/01/2025 |
The amendment to Notification No. 13/2017-Central Tax (Rate), dated June 28, 2017, introduces changes to the reverse charge mechanism under GST. | |
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6. |
16/01/2025 |
The amendment to Notification No. 17/2017-Central Tax (Rate), dated June 28, 2017, aligns the definition of "specified premises" with the revised clause (xxxvi) in Notification No. 11/2017-Central Tax (Rate). The amendment will take effect on April 1, 2025 |
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Date : 16/01/2025
GSTN Advisory for Waiver Scheme under Section 128A
Date : 14/01/2025
GSTN Advisory for Generation Date for Draft GSTR 2B for December 2024
Date : 14/01/2025
CGST Notification - Dated 10th January 2025
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
10/01/2025 |
The notification extends the deadlines for furnishing details of outward supplies in FORM GSTR-1. For the monthly tax period of December 2024, the due date is extended to January 13, 2025.For the quarterly tax period of October to December 2024, the due date is extended to January 15, 2025 |
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2. |
10/01/2025 |
The notification extends deadlines for filing FORM GSTR-3B. For December 2024, the due date is extended to January 22, 2025. | |
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3. |
10/01/2025 |
The due date for filing FORM GSTR-5 for the month of December 2024 is extended to January 15, 2025. | |
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4. |
10/01/2025 |
The due date for furnishing FORM GSTR-6 for the month of December 2024 is extended to January 15, 2025. | |
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5. |
10/01/2025 |
The due date for filing FORM GSTR-7 for December 2024 has been extended to January 12, 2025. | |
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6. |
10/01/2025 |
The due date for filing FORM GSTR-8 for December 2024, has been extended to January 12, 2025. |
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Date : 10/01/2025
GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Rajasthan
Date : 08/01/2025
GSTN Advisory for Enabling Rectification Applications under Notification 22/2024-CT
Date : 07/01/2025
GSTN Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st December, 2024
Date : 01/01/2025
CGST Notification -CBIC Designates Officers for DGGI Adjudication Under GST Acts- Dated 13th December 2024
Date : 13/12/2024
CGST Notification - Extension of GSTR-3B Due Date for Murshidabad Taxpayers - Dated 10th December 2024
Date : 10/12/2024
GSTN Advisory on Biometric-Based Aadhaar Authentication for GST Registration in Haryana, Manipur, Meghalaya, and Tripura
Date : 08/12/2024
Amendment to Circular No. 31/05/2018-GST: Designation of Proper Officer under Sections 73 & 74 of CGST and IGST Acts
Date : 04/12/2024
GSTN Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024
Date : 04/12/2024
CGST Notification - Dated 27th November 2024
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S.No. |
Notification No. |
Date |
Subject |
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1. |
25/11/2024 |
Amends Notification No. 02/2017-Central Tax dated June 19, 2017. The amendment replaces Table V, grants powers to Additional Commissioners or Joint Commissioners of Central Tax to pass orders on notices issued by officers of the Directorate General of GST Intelligence. It comes into effect from 1st day of December, 2024 |
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2. |
27/11/2024 |
The notification seeks to appoint a common adjudicating authority for handling Show Cause Notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI). | |
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3. |
27/11/2024 |
This notification has extended the due date for filing GSTR-3B for October 2024 to November 30, 2024, for registered taxpayers in Manipur. This extension, effective from November 20, 2024 |
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Date : 27/11/2024
GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh
Date : 27/11/2024
GSTN Advisory for Reporting TDS Deducted by scrap Dealers in October 2024
Date : 26/11/2024
Extension of Due Date for October 2024 GSTR-3B Filing for Maharashtra and Jharkhand (26/2024 Central Tax)
Date : 18/11/2024
GSTN Advisory regarding IMS during initial phase of its implementation
Date : 12/11/2024
GSTN Advisory For Waiver Scheme Under Section 128A
Date : 08/11/2024
GSTN Advisory for Form GST DRC-03A
Date : 05/11/2024
GSTN Advisory for 30-Day e-Invoice Reporting Limit for Taxpayers with AATO of 10 Crores and Above
Date : 05/11/2024
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh
Date : 30/10/2024
GSTN Advisory on Barring of GST Return on expiry of three years
Date : 29/10/2024
GSTN Advisory on Reg 07
Date : 22/10/2024
GSTN Advisory for Locking of auto-populated liability in GSTR-3B
Date : 17/10/2024
CGST Circular - Dated 15th October 2024
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S.No. |
Circular No. |
Date |
Subject |
|
1. |
15/10/2024 |
Clarification on Implementation of Sub-sections 16(5) and 16(6) of CGST Act, 2017. Notification No. 22/2024 Central Tax (dated October 8, 2024) provides a special process to rectify orders issued under Sections 73, 74, 107, or 108. |
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2. |
15/10/2024 |
Circular No. 238/32/2024-GST clarifies the implementation of Section 128A of the CGST Act, 2017, effective from November 1, 2024, providing a framework for waiver of interest or penalties for tax demands under Section 73 for FY 2017-18, 2018-19, and 2019-20. |
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Date : 15/10/2024
GSTN Advisory for GSTR-9/9C
Date : 15/10/2024
GSTN Advisory on IMS
Date : 14/10/2024
GSTN Advisory for New GST Provision for Metal Scrap Transactions
Date : 13/10/2024
CGST Circular - Dated 11th October 2024
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S.No. |
Circular No. |
Date |
Subject |
|
1. |
11/10/2024 |
The 54th GST Council meeting held on September 9, 2024, in New Delhi, provided several key clarifications and recommendations on GST applicability across various sectors. 18% GST applies to affiliation services provided by universities to their affiliated colleges. Affiliation to government schools (owned or controlled by government entities) is exempt from GST w.e.f. 10.10.2024. 5% GST applies to seat-sharing helicopter services from 10.10.2024. PLC is part of construction services and attracts the same GST rate as construction services when collected before a completion certificate. |
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2. |
11/10/2024 |
It sets a 12% GST rate on extruded or expanded savory snacks (effective from October 10, 2024) but maintains an 18% rate for past periods. Roof-mounted air conditioning units for railways are classified under HS 8415, attracting 28% GST. Seats for motorcycles (HS 8714) will continue to attract 28% GST, while the rate for car seats (HS 9401) will increase to 28%, effective from October 10, 2024. | |
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3. |
11/10/2024 |
This circular, based on the recommendations of the 54th GST Council meeting, clarifies the intent behind the "as-is" or "as-is, where-is" basis for regularizing past GST payments. It addresses cases where conflicting interpretations led to varied GST rates being applied. If taxpayers paid a lower rate or claimed exemptions due to genuine doubts, those payments will be accepted as full discharge of liability. However, no refund will be given to those who paid higher rates |
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Date : 11/10/2024
CGST Notification - Dated 09th October 2024
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S.No. |
Notification No. |
Date |
Subject |
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1. |
09/10/2024 |
A new proviso has been inserted. Metal scrap covered under Chapters 72 to 81 of the Customs Tariff Act, 1975. This amendment effect from October 10, 2024. |
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2. |
09/10/2024 |
Amendment to Notification No. 50/2018-Central Tax. It includes registered persons receiving metal scrap (Chapters 72 to 81 of the Customs Tariff Act, 1975) from other registered persons. The amendment effect from October 10, 2024. |
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Date : 09/10/2024
CGST Notification - Dated 08th October 2024
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S.No. |
Notification No. |
Date |
Subject |
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1. |
08/10/2024 |
This notification introduce various changes to the GST Rules. Rule 47A, 164 was inserted. Rule 86(4B) , 89(4A),89(4B) ,96(10) are omitted. New forms (GST SPL-01 to GST SPL-08) are introduced with Effective from 01.11.2024. |
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2. |
08/10/2024 |
The notification specifies the tax payments related to notices, statements, or orders issued under section 128A. For registered persons who have received a notice, statement, or order under section 128A, the deadline for payment to qualify for waiver of interest/penalties is March 31, 2025. The notification will effect on November 1, 2024. | |
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3. |
08/10/2024 |
Central Government has notified the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. The affected taxpayer must submit an application for rectification electronically within six months from the notifications issuance date. | |
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4. |
08/10/2024 |
The notification, effective from November 1, 2024, waives part of the late fee under Section 47 of the CGST Act for delayed filing of GSTR-7 returns starting from June 2021. 25rupees per day for delayed filing. |
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Date : 08/10/2024
CGST (RATE) Notification - Dated 08th October 2024
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S.No. |
Notification No. |
Date |
Subject |
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1. |
08/10/2024 |
This Notification introduces amendments to tax rates for certain goods. New pharmaceutical drugs (2.5%) such as Trastuzumab Deruxtecan, Osimertinib, and Durvalumab are added. Extruded or expanded savory/salted products (excluding un-fried or un-cooked snack pellets) are added. Modification of snack pellet definitions and reclassification of seats (except for aircraft and motor vehicles). These changes take effect from October 10, 2024. |
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2. |
08/10/2024 |
This notification amends the earlier CGST notification (No. 4/2017) and introduces new provisions regarding the supply of metal scrap. It specifies that metal scrap falling under headings 72 to 81.This will come into effect on October 10, 2024. | |
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3. |
08/10/2024 |
This notification introduces an amendment to adding provisions related to the transportation of passengers by helicopter on a seat-share basis. It specifies that such services will attract a 2.5% rate. The notification will come into effect on October 10, 2024. | |
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4. |
08/10/2024 |
This notification introduces amendments to the earlier GST notification No. 12/2017 Central Tax (Rate) and makes several changes. Services like metering equipment on rent, testing, shifting of meters, etc., related to electricity transmission and distribution, will now be exempt from GST. Services provided by educational boards to schools established or controlled by the government are exempt. The notification will effect from October 10, 2024. | |
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5. |
08/10/2024 |
It specifies that services related to the renting of any property (other than residential dwellings). This amendment will come into effect on October 10, 2024. |
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Date : 08/10/2024
IGST (Rate) Notification - Dated 08th October 2024
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S.No. |
Notification No. |
Date |
Subject |
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1. |
08/10/2024 |
Three pharmaceutical products have been added such as Trastuzumab Deruxtecan , Osimertinib, Durvalumab to the 5% tax rate . Seats other than those for aircraft and motor vehicles are specified to be taxed at 18%.A new entry (S. No. 210A) is introduced for seats used in motor vehicles, taxed at 28%. |
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2. |
08/10/2024 |
The amendment adds a new entry (S. No. 8) to the table, specifying that the supply of metal scrap (under HS codes 72 to 81). The notification will effect from October 10, 2024. | |
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3. |
08/10/2024 |
This notification amends the earlier notification No. 8/2017-Integrated Tax (Rate) to introduce a new entry (ivb) under serial number 8. It specifies that the transportation of passengers by air in a helicopter on a seat-sharing basis will be subject to a 5% IGST rate. The changes will effect from October 10, 2024. |
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4. |
08/10/2024 |
This notification amends the earlier notification No. 9/2017-Integrated Tax (Rate) to introduce several key changes, effective from October 10, 2024. Import of Services by Foreign Airlines (Entry 10L), Electricity-related Services (Entry 26A) and Entry 69A, 72, 46A inserted. | |
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5. |
08/10/2024 |
This amendment to notification No. 10/2017-Integrated Tax (Rate) introduces a new entry (6AB) to the table, effective from October 10, 2024. The new provision specifies that Renting of any property other than a residential dwelling. |
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Date : 08/10/2024
GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
Date : 05/10/2024
GSTN Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration
Date : 04/10/2024
GSTN Advisory on GSTN e-Services App to Replace e-Invoice QR Code Verifier App
Date : 01/10/2024
CGST Notification - Dated 30th September 2024
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S.No. |
Notification No. |
Date |
Subject |
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1. |
30/09/2024 |
The Central Government, based on the GST Council's recommendations, has empowered the Principal Bench of the Appellate Tribunal (under Section 109 of the GST Act) to assess whether input tax credits or tax rate reductions have resulted in a corresponding decrease in the prices of goods and services. This notification will take effect from October 1, 2024. |
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2. |
30/09/2024 |
From April 1, 2025, the designated Authority under Section 171 will no longer accept requests to examine if input tax credits or reductions in tax rates have resulted in corresponding reductions in the prices of goods or services. The notification comes into effect from the date of its publication in the Official Gazette. |
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Date : 30/09/2024
GSTN Advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration in Odisha
Date : 29/09/2024
GSTN Advisory on Restoration of GST Returns data on Portal
Date : 29/09/2024
CGST Notification No. 17/2024-Central Tax - Dated 27th September 2024
Date : 27/09/2024
GSTN Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities
Date : 26/09/2024
GSTN Advisory on Archival of GST Returns data on GST portal
Date : 24/09/2024
GSTN Advisory on Draft Manual Invoice Management System
Date : 17/09/2024
GSTN Advisory on Re-opening of Reporting ITC Reversal Opening Balance
Date : 17/09/2024
CGST Circular - Dated 10th September , 2024
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S.No. |
Circular No. |
Date |
Subject |
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1. |
10/09/2024 |
The circular provides clarification on the treatment of advertising services provided by Indian companies to foreign clients under GST. Indian advertising companies providing comprehensive services to foreign clients are not intermediaries; their services qualify as exports with the place of supply outside India. |
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2. |
10/09/2024 |
This Circular clarifies the availability of Input Tax Credit (ITC) for demo vehicles under the Central Goods & Services Tax (CGST) Act, 2017. It states that ITC is generally available for demo vehicles used by authorized dealers for promoting the sale of similar vehicles, as these are considered to be used for "further supply" of motor vehicles. However, ITC is not available if the vehicles are used for other purposes, like transportation of staff, or if the dealer merely provides marketing services without selling the vehicle directly. | |
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3. |
10/09/2024 |
The circular clarifies that data hosting services provided by Indian service providers to overseas cloud computing service providers are not considered intermediary services or services related to goods or immovable property under the IGST Act. Therefore, the place of supply for these services is determined by the default rule in section 13(2) of the IGST Act |
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2. |
10/09/2024 |
The circular clarifies that if a registered person initially imports inputs without paying IGST and compensation cess under specific exemptions but later pays these taxes with interest and gets the Bill of Entry reassessed, the refund of IGST on exports won't be considered a violation of sub-rule (10) of rule 96 of CGST Rules. The payment of IGST and compensation cess retroactively corrects the initial exemption, allowing the exporter to claim a refund legally. |
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Date : 10/09/2024
54th GST Council Meeting - September 09, 2024
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Changes in GST rates of goods: 1. Namkeens and Extruded/Expanded Savory Food Products:
2. Cancer Drugs:
3. Metal Scrap:
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4. RMPU Air Conditioning Machines for Railways:
5. Car and Motorcycle Seats:
Services:
1. Life and Health Insurance: A Group of Ministers (GoM) has been constituted to review GST issues on life and health insurance, with members from 13 states. The GoM will submit its report by the end of October 2024.
2. Transport of Passengers by Helicopters: GST at 5% will be applied to passenger transport by helicopters on a seat-share basis. Helicopter charters will continue to attract 18% GST.
3. Flying Training Courses: A circular has clarified that approved flying training courses conducted by DGCA-approved Flying Training Organizations (FTOs) are exempt from GST.
4. Supply of Research and Development Services: The GST Council has recommended exempting the supply of research and development services by government entities, research associations, universities, and other notified institutions funded by government or private grants.
5. Preferential Location Charges (PLC): Clarification that PLC, when paid along with construction service fees before the completion certificate is issued, forms part of a composite supply and receives the same tax treatment as the main construction service.
6. Affiliation Services: Affiliation services by educational boards like CBSE are taxable. However, services by State/Central educational boards to government schools are exempt prospectively. Past issues (from 01.07.2017 to 17.06.2021) will be regularized on an "as is where is" basis.
GST at 18% is applicable on affiliation services provided by universities to their constituent colleges.
7. Import of Services by Branch Office: Exemption on the import of services by a branch office of a foreign airline from related persons or establishments outside India, when made without consideration.
8. Renting of Commercial Property: Renting of commercial property by an unregistered person to a registered person will be brought under the Reverse Charge Mechanism (RCM) to prevent revenue leakage.
9. Ancillary/Intermediate Services by GTA: Clarification that ancillary/intermediate services provided by a Goods Transport Agency (GTA) during the transportation of goods by road, and where a consignment note is issued, will be treated as part of a composite supply.
Other Services:
Measures for Facilitation of Trade:
1. Waiver of Interest or Penalty: Introduction of rule 164 in CGST Rules, 2017, for waiving interest or penalties for tax demands under section 73 of the CGST Act for FYs 2017-18 to 2019-20, with payment deadlines set until 31.03.2025. Section 128A of the CGST Act will be notified from 01.11.2024.
2. New Provisions in Section 16 of CGST Act: Notification of sections 118 and 150 of Finance (No. 2) Act, 2024, which introduce new sub-sections in section 16 of the CGST Act, with a special rectification procedure for orders related to wrong ITC claims.
3. IGST Refunds and Rule Amendments: Rules 96(10), 89(4A), and 89(4B) will be prospectively omitted to simplify the refund process.
4. Clarifications through Circulars: Issuance of circulars to address ambiguities regarding the place of supply for advertising services, ITC on demo vehicles, and data hosting services provided by Indian entities to foreign cloud providers. Additional amendments to CGST Rules, 2017, are also recommended.
B2C E-invoicing:
A pilot for B2C e-invoicing will be introduced voluntarily in selected sectors and states, aimed at enhancing business efficiency and enabling retail customers to verify invoice reporting.
Invoice Management System and New Ledgers:
Enhancements to the GST return system include new ledgers for Reverse Charge Mechanism (RCM) and Input Tax Credit Reclaim, along with an optional Invoice Management System (IMS) for managing and reconciling invoices. Taxpayers must declare their opening balances for these ledgers by 31st October 2024.
Image Source: PIB
Date : 09/09/2024
GSTN Advisory on Biometric Aadhaar Authentication and Document Verification for GST Applicants in Bihar, Delhi, Karnataka, and Punjab
Date : 06/09/2024
GSTN Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
Date : 03/09/2024
GSTN Advisory on Invoice Management System
Date : 03/09/2024
GSTN Advisory on Aadhaar Authentication & Document Verification for GST Registration in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh
Date : 24/08/2024
GSTN Advisory for furnishing bank account details before filing GSTR-1/IFF
Date : 23/08/2024
GSTN Advisory on Introduction of RCM Liability/ITC Statement
Date : 23/08/2024
CGST Notification -Implementation Dates for Finance Act, 2024 Sections Announced
Date : 06/08/2024
GSTN Advisory on Changes in GSTR 8
Date : 02/08/2024
GSTN Advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration in J&K and West Bengal
Date : 02/08/2024
GSTN Advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration in Uttarakhand
Date : 28/07/2024
GSTN Advisory on FORM GSTR-1A
Date : 26/07/2024
Finance Bill 2024, Dated 23rd July 2024
Date : 23/07/2024
GSTN Advisory on Procedure for CSD Refund Applications on GST Portal
Date : 22/07/2024
GSTN Advisory on Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals
Date : 16/07/2024
CGST Circular - Dated 15th July, 2024
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S.No. |
Circular No. |
Date |
Subject |
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1. |
15/07/2024 |
This Circular provide clarifications regarding the applicability of GST on certain services. Exemptions for certain services (e.g., platform tickets, retiring rooms) and Exemption provided for accommodation services under Rs. 20,000 per person per month for a continuous period of 90 days. Transactions between Special Purpose Vehicles (SPVs) and the Ministry of Railways are exempted from GST. |
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2. |
15/07/2024 |
The GST Council, in its 53rd meeting on June 22, 2024, clarified GST rates and classifications for various goods, including dual-source solar cookers (12%), fire water sprinklers (12%), and parts of poultry-keeping machinery (12%). Additionally, packages over 25 kg or liters of agricultural produce are exempt from the 5% GST levy. |
Click to view / Download Circular
Date : 15/07/2024
GSTN Advisory on Refund of Additional IGST Due to Post-Export Price Increases
Notification No. 12/2024-Central Tax has been issued, and a refund category is being developed in FORM GST RFD-01.
Required documents are detailed in Paragraph 6 of Circular 226/20/2024-GST.
Any issues with filing the refund application should be reported on the GST Portal: "selfservice.gstsystem.in"
Date : 14/07/2024
CGST Rate Notification - Dated 12th July, 2024
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
12/07/2024 |
These amendments to Notification No. 1/2017-Central Tax (Rate) based on GST Council recommendations. These include changes in tax rates and classifications for various goods such as corrugated and non-corrugated paper products, milk cans, solar cookers. The amendments come into effect on July 15, 2024. |
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2. |
12/07/2024 |
The Central Government has amended Notification No. 2/2017-Central Tax (Rate) under the CGST Act, 2017, to clarify that agricultural farm produce packaged in quantities over 25 kilograms or 25 liters will not be considered "pre-packaged and labelled" under the Legal Metrology Act, 2009. This change is effective from July 15, 2024. | |
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3. |
12/07/2024 |
The Central Government has amended Notification No. 12/2017-Central Tax (Rate) under the CGST Act, 2017, effective July 15, 2024. The amendments include the addition of new serial numbers (9E, 9F, 9G) to the Table and the insertion of a new entry (12A) providing exemption for accommodation services. |
Click to view / Download Notification
Date : 12/07/2024
IGST Rate Notification - Dated 12th July, 2024
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
12/07/2024 |
The Central Government, following the recommendations of the GST Council, has amended Notification No. 1/2017-Integrated Tax (Rate) dated 28-06 2017.This notification introduce new entries are 121A, 180A, 183A in Schedule II (12% GST Rate) and modify existing ones in Schedule III (18% rate) of the IGST Act. These amendments, effective from 15th July 2024 |
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2. |
12/07/2024 |
Notification No. 2/2017-Integrated Tax (Rate) has clarifies that agricultural farm produce packages exceeding 25 kg or 25 liters are not considered "pre-packaged and labelled" under the Legal Metrology Act, 2009. This Notification Effective from 15th July 2024 | |
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3. |
12/07/2024 |
GST Council, has issued amendments to Notification No. 9/2017-Integrated Tax (Rate), Effective from 15th July 2024. The amendments include the addition of new serial numbers (10I,10J, 10K). The new entry (13A) providing exemption for accommodation services. |
Click to view / Download Notification
Date : 12/07/2024
CGST Circular - Dated 11th July, 2024
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S.No. |
Circular No. |
Date |
Subject |
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1. |
11/07/2024 |
Guidelines address recovery of dues when first appeals are confirmed and Appellate Tribunal is non-operational, allowing taxpayers to pay pre-deposits to stay recovery. Taxpayers can pay the pre-deposit amount via the Electronic Liability Register to stay recovery proceedings |
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2. |
11/07/2024 |
The guidelines clarify the taxability and valuation of corporate guarantee services provided between related persons under amended Rule 28(2) of the CGST Rules, addressing industry concerns and ensuring consistent application of GST provisions as recommended by the GST Council. | |
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3. |
11/07/2024 |
The guidelines provide a mechanism for exporters to claim refunds of additional IGST paid due to upward price revisions of goods after export. Exporters can apply using FORM GST RFD-01 with necessary documentation. Refunds will be processed by jurisdictional GST officers, and the system ensures compliance and consistency in handling these claims. | |
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4. |
11/07/2024 |
The Central Government has introduced an electronic filing system for the Canteen Stores Department (CSD) to claim refunds of 50% of applicable taxes on inward supplies of goods, which will be processed online. The procedure includes submitting FORM GST RFD-10A and ensuring all invoices are validated. Previous manual processes continue for applications filed before the electronic functionality was available |
Click to view / Download Circular
Date : 11/07/2024
CGST Notification - Dated 10th July, 2024
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
10/07/2024 |
The CBIC's notification on the Central Goods and Services Tax (Amendment) Rules, 2024, introduces several changes based on GST Council recommendations. These include the introduction of Form GSTR-1A and Rule 89 explained new procedure for refunding additional IGST paid due to the upward price revision of exported goods. Amendment in Rule 39 to provide mechanism for distribution of credit by Input Service Distributor. New Rule 95B for refund of tax paid on inward supplies of goods received by Canteen Stores Department. |
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2. |
10/07/2024 |
The notification seeks to rescind Notification No. 27/2022-Central Tax dated December 26, 2022. This rescission is effective from the date of publication in the Official Gazette. | |
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3. |
10/07/2024 |
The Commissioner, using powers from Section 44 of the CGST Act, 2017, and based on GST Council recommendations, exempts registered persons with a turnover up to two crore rupees in the financial year 2023-24 from filing an annual return. | |
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4. |
10/07/2024 |
The Central Government, following GST Council recommendations, has amended Notification No. 52/2018-Central Tax dated September 20, 2018. The amendment changes the tax rate from "half per cent." to "0.25 per cent." in the specified notification. |
Click to view / Download Notification
Date : 10/07/2024
IGST Notification - Dated 10th July 2024
Central Goods and Services Tax Act, 2017, has amended Notification No. 02/2018-Integrated Tax dated September 20, 2018. The amendment replaces the tax rate from "one per cent." to "half per cent."
Date : 10/07/2024
GSTN Increases Document Upload Limit for Business Registrations and Amendments
The GSTN has announced an increase in the maximum upload size for documents related to the Principal Place of Business and Additional Places of Business during New Registration and Amendments. Taxpayers can now upload documents up to 500 KB.
Date : 09/07/2024
GSTN Advisory on Address-Related Fields in GST Registration Functionalities
Enhancements have been made to address-related fields in New Registration, Amendment Application (Core & Non-Core), and Geocoding Business Addresses based on ticket analysis and user feedback.
For Indian Addresses:
PIN Code, State, District, and City/Town/Village must be selected from autosuggestions.
Other fields allow alphanumeric values and limited special characters but not at the beginning.
For Addresses Outside India:
Zip Code, State, District: All values allowed except {}.
Other fields follow similar rules as Indian addresses.
Hover-over icons provide input value instructions for each field. Existing data remains unaffected, but amendments will be validated under new rules. Changes made based on tickets where users were unaware of character limitations.
These changes are applicable to Normal Taxpayers Regular, SEZ Unit, SEZ Developer, Composition, Input Service Distributor, and Casual Taxpayers.
Locality/Sub-locality Field is not mandatory. If left blank or mismatched with PIN Code, a warning message will appear. Users can proceed by confirming with "YES".
Date : 04/07/2024
CGST Circular - Dated 26th June, 2024
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S.No. |
Circular No. |
Date |
Subject |
|
1. |
26/06/2024 |
Reduction of Government Litigation fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court |
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2. |
26/06/2024 |
Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. | |
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3. |
26/06/2024 |
Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply | |
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4. |
26/06/2024 |
Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. | |
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5. |
26/06/2024 |
Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
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6. |
26/06/2024 |
Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers | |
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7. |
26/06/2024 |
Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees. | |
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8. |
26/06/2024 |
Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value | |
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9. |
26/06/2024 |
Clarification on taxability of wreck and salvage values in motor insurance claims. |
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10. |
26/06/2024 |
Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 | |
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11. |
26/06/2024 |
Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. | |
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12. |
26/06/2024 |
Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person. | |
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13. |
26/06/2024 |
Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 |
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14. |
26/06/2024 |
Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors | |
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15. |
26/06/2024 |
Time of supply on Annuity Payments under HAM Projects | |
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16. |
26/06/2024 |
Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment. |
Click to view / Download Circular
Date : 26/06/2024
53rd GST Council Meeting - June 22, 2024
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Changes in GST rates of goods:
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|
All types of sprinklers, including fire water sprinklers, will attract a 12% GST rate.
IGST exemption on imports of specified items for defence forces is extended for a further five years until 30th June 2029.
IGST exemption on imports of research equipment/buoys under the RAMA programme is extended subject to specified conditions.
To exempt Compensation Cess on the imports in SEZ by SEZ Unit/developers for authorised operations w.e.f. 01.07.2017.
Other changes:
Compensation cess waived on aerated beverages and energy drinks in Unit Run Canteens;
IGST exemption for AK-203 rifle kits' technical documentation imports.
GST rates on services:
Services provided by Indian Railways to the general public, including sale of platform tickets, retiring rooms/waiting rooms, cloak room services, and battery-operated car services, will be exempt from GST.
Special Purpose Vehicles (SPVs) providing services to Indian Railways, such as allowing the use of infrastructure during the concession period and maintenance services, will be exempt from GST.
Accommodation services with a value of supply up to Rs. 20,000 per month per person will be exempt from GST, provided the service is supplied for a minimum continuous period of 90 days.
New Section 128A: GST Council has
waived interest and penalties for
demand notices issued u/s 73 of CGST
(applicable for FY 17-18, 18-19 and
19-20) for cases not involving
fraud, suppression and misstatement.
It is applicable to cases where the
taxpayer pays the full amount in the
notice by 31st Mar 2025.
Monetary Limits set for GST Appeals: The department's monetary limits for filing appeals are set at Rs. 20 lakh for the GST Appellate Tribunal, Rs. 1 crore for the High Court, and Rs. 2 crore for the Supreme Court.
Amending Sections 107 and 112 : The maximum pre-deposit amounts for filing appeals have been reduced to Rs. 20 crore each under CGST and SGST. Additionally, the pre-deposit for appeals before the GST Appellate Tribunal has been lowered from 20% (capped at Rs. 50 crore) to 10% (capped at Rs. 20 crore) under both CGST and SGST.
ENA under GST: The GST Council now recommended amendment in sub-section (1) of Section 9 of the CGST Act, 2017 for not levying GST on Extra Neutral Alcohol used for manufacture of alcoholic liquor for human consumption.
Time for filing appeals in GST Appellate Tribunal: The GST Council recommended modifying Section 112 to provide a 3 months time for filing appeals before the GST Appellate Tribunal.
Relaxation in condition of section 16(4): The time limit to avail ITC for invoices or debit notes in GSTR-3B filed up to 30th November 2021 for fiscal years 2017-18 to 2020-21 is deemed to be 30th November 2021, retroactively effective from 1st July 2017. Additionally, Section 16(4) will be relaxed if returns for the period from registration cancellation to revocation are filed within thirty days of the order.
FORM GSTR-4 Due Date : Extension provided to the due date for filing GSTR-4 by the composition taxable persons from the present 30th of April to 30th of June 2024 from FY 2024-25 onwards.
Amendment to CGST Rule 88B: The GST Council has recommended not to charge interest on the amount available in the electronic cash ledger on the due date of filing GSTR-3B and is debited while filing the said return in cases of delayed filing of GSTR-3B.
Insertion of Section 11A : Insertion of Section 11A in CGST Act for granting power not to recover duties not levied or short-levied as a result of general practice under GST Acts
Biometric-based Aadhaar Authentication: The GST Council recommended to roll-out the biometric-based Aadhaar authentication of registration applicants on pan-India basis
GSTR-7: GSTR-7 must be filed mandatorily even if no TDS is deducted, reported invoice-wise and no late fee will be charged for nil filing.
FORM GSTR-1: The GST Council recommended reducing the threshold for reporting B2C inter-State supplies invoice-wise in Table 5 of FORM GSTR-1 from Rs. 2.5 lakh to Rs. 1 lakh.
No refund of IGST in specific case: IGST will not be refunded in cases where export duty is payable, following modifications to Sections 16 and 54. This applies to both exports and supplies to SEZ units/developers, regardless of whether tax was paid or not.
Amendments in Section 73 and Section 74: Section 73 and 74 of the GST Act will be amended to establish a uniform time limit for issuing demand notices and orders. Additionally, taxpayers will have 60 days instead of 30 to claim reduced penalties by paying the tax demanded plus interest.
Image Source: PIB
Date : 22/06/2024
GSTN Advisory on GST SRM-I and GST SRM-II for Taxpayers in Pan Masala and Tobacco Manufacturing
Notification No. 04/2024 Central Tax dated 05-01-2024 mandates taxpayers dealing in specific goods to provide detailed information. Two forms, GST SRM-I and GST SRM-II, have been introduced:
GST SRM-I: This form pertains to the registration and disposal of machines. It became available on the portal from 15-05-2024, and taxpayers are already using it to register machines and provide related information.
GST SRM-II: This form requires taxpayers, specifically those involved in the manufacture of Pan Masala and Tobacco products, to report monthly details of inputs and outputs. It is now available on the portal for use
Date : 07/06/2024
Guidelines for initiation of recovery proceedings before three months from the date of service of demand order
The CBIC has issued guidelines for early recovery of demand orders, allowing initiation before the standard 3-month period if necessary for revenue protection. The process requires the Deputy/Assistant Commissioner to justify the need to the Principal Commissioner/Commissioner, who must document the reasons and issue directives based on credible evidence. Consideration of the taxpayer's financial and operational status is essential, and early payment requests should be made judiciously. Non-compliance will lead to recovery under section 79(1) of the CGST Act, 2017.
Date : 30/05/2024
CGST Notification - Reassignment of Kotputli-Behror District to CGST Alwar Commissionerate
Vide this notification the district of Kotputli-Behrorhas been assigned to CGST Alwar Commissionerate
Date : 30/05/2024
CGST Notification - Amendments to Notification No. 02/2017-CT Effective from August 5, 2023
This is an amendment to Notification No. 02/2017-Central Tax, dated 19th June 2017 redefining the territorial jurisdiction of Alwar, Jaipur and Udaipur in the state of Rajasthan. This is effective from 05/08/2023.
Date : 29/05/2024
GSTN Advisory on launch of E-Way Bill 2 Portal
The GST Network (GSTN) has announced the release of the E-Way Bill 2 Portal by the National Informatics Centre (NIC) on June 1, 2024. This new portal (https://ewaybill2.gst.gov.in) will operate alongside the main E-Way Bill portal (https://ewaybillgst.gov.in) and will ensure high availability and quick synchronization of e-way bill details between both portals.
Key highlights include:
Users can generate and update e-way bills independently on the new portal
The portal supports both web and API modes for e-way bill operations.
Existing login credentials for the main portal can be used on the new portal
Criss-cross operations allow Part-B of e-way bills to be updated on either portal
If the main portal is down, users can update Part-B on the new portal and use both slips.
Date : 28/05/2024
CBIC Migration to GSTN Back Office and Impact on State Tax Administrations
The GSTN has announced that from June 1, 2024, the CBIC will move to the GSTN Back Office.
During the migration process, new GST registration applications are either marked for "deemed approval" or assigned to counterpart State tax administrations.
Consequently all new registration applications from May 25, 2024, to May 31, 2024, will be assigned to concerned States and these taxpayers will remain assigned to the states in the future also
States should therefore make preparations, if needed, to handle the additional workload.
Date : 22/05/2024
GSTN Advisory on GST Forms for Machine Registration and Monthly Reporting
The government issued Notification No. 04/2024 Central Tax on January 5, 2024, seeking information from taxpayers dealing in specified goods.
The notification introduced two forms: GST SRM-I and GST SRM-II. GST SRM-I is for the registration and disposal of machines, while GST SRM-II collects data on monthly inputs and outputs. .
The GST Portal now supports filing GST SRM-I for machine registration. The facility for GST SRM-II will be available soon.
Date : 16/05/2024
SOP guidance for the new GST registration certificate
This circular outlines a Standard Operating Procedure (SOP) under the TNGST Act, 2017, to verify the existence of newly registered taxpayers and prevent fraudulent registrations.
The new SOP reintroduces RPAD for sending a 'Welcome letter' to new taxpayers, marking a goodwill gesture and verification method.
Joint Commissioners oversee the dispatch and tracking of these letters. If undelivered, the Registering authority must issue a Show Cause Notice (SCN) and conduct a physical verification.
The procedure includes a workflow and monitoring system to ensure effective implementation and prevent misuse of the GST system by non-existent taxpayers.
Date : 16/05/2024
Nirmala Sitharaman Administers Oath to First President of GST Appellate Tribunal
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GSTAT (Appointment and Conditions of Service of President and Members) Rules, 2023, notified on 25 October 2023.
Justice (Retd.) Sanjaya Kumar Mishra, former Chief Justice, High Court of Jharkhand, appointed as the President of GSTAT for 4 years and he assumed charge on 06 May 2024.
Hence the 3-month period for filing appeals started on 6 May 2024 though the modalities and infrastructure for filing of appeals to GSTAT are still not operationalized.
Click to view / Download Notification
Date : 08/05/2024
GSTN Advisory on Enhancement in the GST Portal, Dated April 26, 2024
GSTN announces the launch of an enhanced version of the GST portal on 3rd May 2024.
News and Updates Section-
i. Beta search functionality, module-wise drop-downs, and access to archived advisories dating back to 2017.
ii. Introduced tab for news and updates.
Changes to go live at midnight on 3rd May 2024.
Date : 26/04/2024
CGST Notification - Extension of Deadline for Furnishing GSTR-1 for March 2024- Effective from April 11, 2024
The newly introduced proviso extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under sub-section (1) of section 39 of the CGST Act for the tax period of March 2024. The extension moves the deadline to April 12, 2024.
Date : 12/04/2024
GSTN Advisory on Extension of GSTR-1 due date to 12th April 2024
GSTN has noticed that taxpayers are facing difficulties in filing GSTR-1 intermittently since yesterday due to technical issues leading to slow response on the portal. GSTN has accordingly recommended to CBIC that the due date for filing of GSTR-1 for the monthly taxpayers be extended by a day ie till 12/04/2024.
Date : 11/04/2024
CGST Notification - Dated 10th April 2024
The specific change involves substituting the date "1st day of April, 2024" with "15th day of May, 2024" in paragraph 4 of the notification No. 04/2024-Central Tax . The amendment comes into force from the 1st day of April, 2024.
Date : 10/04/2024
GSTN Advisory on Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1
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Click to view / Download Advisory
Date : 09/04/2024
CGST Notification - Dated 8th April 2024
The notified rate of interest per annum for the specified class of registered persons is set to 'Nil'. This provision offers relief to a specific group of taxpayers who missed their filing deadlines under the GST Act.
Date : 08/04/2024
Conduct of Joint Audits by CGST / SGST Officers
The Chief Commissioner of Central Tax, Central Excise, and Customs for Thiruvananthapuram Zone held a meeting with the Special Commissioner, SGST on 21.03.2024. It was decided that both CGST and SGST Audit Teams would collaborate and participate in each other's audits.
The Chief Commissioner directed that each Audit Circle of CGST should share its monthly Audit Plan with SGST counterparts
The Commissioner instructed Circle AC/DCs to coordinate with State GST authorities and develop a framework to initiate joint audit work immediately as per the Chief Commissioner's directive.
Date : 03/04/2024
50% GST Subsidy for CAPF Members at Kendriya Police Kalyan Bhandar
Ministry of Home Affairs (MHA) has announced an extension of financial support, providing a 50% subsidy on Goods and Services Tax (GST) for purchases made from Kendriya Police Kalyan Bhandar.
Effective from April 1, 2024, this initiative aims to support the welfare of CAPF members and their families.
Click to view / Download Press Release
Date : 13/03/2024
GSTN Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables
This notification, No. 26/2022 Cle 14A and Table 15A, in the GSTR-1 form.
These tables are designed to capture the details of amendments to supplies made through e-commerce operators (ECO). E-commerce operators are required to collect tax under section 52 or pay tax under section 9(5) of the CGST Act, 2017.
These new tables are now live on the GST common portal and will be available in the GSTR-1/IFF from the tax period of February 2024 onwards.
Click to view / Download Advisory
Date : 12/03/2024
GSTN Advisory on Integration of E-Waybill system with New IRP Portals
The Goods and Services Tax Network (GSTN) has successfully integrated E-Waybill services with four additional Invoice Registration Portals (IRPs) through the National Informatics Centre (NIC). This enhancement expands the existing services available on the NIC-IRP portal, ensuring that E-Waybill services, E-Invoicing, are now accessible across all six IRPs. Below are the websites for all six IRP portals:
1. https://einvoice1.gst.gov.ine1.gst.gov.ine1.gst.gov.ine1.gst.gov.ine1.gst.gov.ine1.gst.gov.ine1.gst.gov.ine1.gst.gov.in
2. https://einvoice2.gst.gov.in
3. https://einvoice3.gst.gov.in
4. https://einvoice4.gst.gov.in
5. https://einvoice5.gst.gov.in
6. https://einvoice6.gst.gov.in
Click to view / Download Advisory
Date : 08/03/2024
Guidelines for Rectification of Demand Orders under DGST Act, 2017
The rectification powers are provided in Section 161 of the GST Act for rectification of errors on the face of record
The power of rectification is confined to only errors on the face of record and not for submission of further orders / details including the submissions not considered while passing the order.
For initiating motu rectification the reasons to be recorded in writing by the proper Officer.
In case the Registered person wants to invoke rectification, he has to submit the application in the prescribed format within 3 months from the date of passing of the Original Order and the rectification order in Form DRC 08 should be passed within 6 months from the date of original order
The rectification may not be done if an appeal has been preferred before Appellate authority by the Registered person
The following type of scenarios can be considered for invoking rectification.
a) The amount paid and intimated to Authority vide DRC 03 not considered by the Authority while confirming the demand in the order
b) Arithmetical error like calculation error or error in tax type i.e IGST, CGST or DGST
Click to view / Download Instruction
Date : 01/03/2024
Taxpayer Delays in Registration Post Successful Aadhar Authentication: CGST Rule 8 & 9 Compliance
If Aadhaar authentication is completed (Rule 8(4A)), but further verification is needed based on risk profile (Rule 9(aa)), processing will occur within 30 days of submission.
Online tracking module updates will reflect processing status changes for registration applications.
Click to view / Download Advisory
Date : 28/02/2024
CBIC - CGST Notification of Public Tech Platform for Frictionless Credit Sharing - 22/02/2024
This notification notifies the "Public Tech Platform for Frictionless Credit" (an open architecture information technology platform, conceptualised by the Reserve Bank of India) as the designated system for sharing information through the common portal based on consent, to facilitate credit-related processes or transactions under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017
Click to view / Download Notification
Date : 23/02/2024
GSTN Advisory on Enhanced E-Invoicing Initiatives and Portal Launch
New Features of the revamped E-Invoice Master Information Portal are as follows:
New features include PAN-based search, automatic e-invoice exemption list, global search bar, enhanced local search, revamped advisory and FAQ section, daily IRN count statistics, dedicated mobile app section, improved accessibility compliance, and updated website policy.
Introduction of internal e-invoice comprehensive health dashboard for better monitoring.
Accessibility of e-invoicing reporting for eligible taxpayers via online, APIs, and mobile app, free of cost.
Launch of e-invoice QR code verifier app for verification and search IRN functionality.
Click to view / Download Advisory
Date : 21/02/2024
Press release on Beware of Fake GST Summons: CBIC Caution
Taxpayers can verify the authenticity of any communication, including summons, from the Central Board of Indirect Taxes and Customs (CBIC) through the 'VERIFY CBIC-DIN' window on the CBIC's website
The CBIC has warned against fake GST summons and urged taxpayers to verify any communication received from GST authorities
Taxpayers can also use the DIN Utility Search on the Directorate of Data Management (DDM), CBIC's online portal, to verify the authenticity of communications.
Individuals receiving suspicious or potentially fake summons from DGGI / CBIC formations are encouraged to report them to the respective jurisdictional DGGI / CBIC office for verification and necessary action against the perpetrators.
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Date : 10/02/2024
Budget 2024 Highlights
Interim Budget 2024 Highlights with regard to Taxation
The FM proposes no changes in the existing tax rates for direct and indirect taxes, including import duty.
The government will withdraw old disputed direct tax demands of up to INR 25,000 related to F.Y. 2009-2010. In addition, outstanding direct tax demands of up to INR 10,000 will be withdrawn pertaining to F.Y. 2010-2011 to F.Y. 2014-2015.
The Tax Breaks for start-ups, sovereign wealth investors, and pension funds will be extended until March 31, 2025.
However there are some changes proposed in the Finance Bill 2024 in the GST Act with regard Input distributor and penalty for non-registration of machines used in the manufacture of specified goods as noted hereunder.
Clause 12 seeks to amend in Section 2(61) and Section 20 of the CGST Act to make distribution of credit by ISD mandatory where an office of a supplier receives invoices (including where GST is payable under Reverse Charge) for and on behalf of its distinct person.
Clause 13 seeks to insert Section 122A in the CGST Act to prescribe a penalty for running unregistered machines used in manufacture of specified goods i.e., pan masala, tobacco and related tobacco products as per special procedure notified under Section 148
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Date : 01/02/2024
CBIC - CGST Notification Issued on 30/01/2024
The amendment focuses on Table II of the 02/2017 Central Tax notification, in which changes are being introduced to serial number 83, column (3), clause (ii). The modification involves the insertion of the figure and letter "411069," after the existing "411060."
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Date : 30/01/2024
Mandatory Bank Account Submission Advisory under CGST Rules, 2017 (Rule 10A)
Registered taxpayers must submit their bank account details within 30 days of registration grant or before the due date of filing GSTR-1/IFF, whichever comes earlier.
Taxpayer registration suspension after 30 days with intimation in FORM REG-31
If the taxpayer updates bank account details in response to FORM REG-31, suspension is automatically revoked.
If bank account details aren't updated after 30 days of FORM REG-31 issuance, registration may be considered for cancellation by the Officer.
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Date : 23/01/2024
GSTN Advisory on introduction of new Tables 14 & 15 in GSTR
Notification No. 26/2022 Central Tax, issued on December 26, 2022, introduced two new tables, Table 14 and Table 15, in the GSTR-1 form. These tables are designed to capture detailed information about supplies conducted through e-commerce operators (ECO).
These newly added tables are now active on the GST common portal.
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Date : 15/01/2024
CBIC - CGST Notification Issued on 05/01/2024
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
05/01/2024 |
Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. |
|
|
2. |
05/01/2024 |
Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. | |
|
3. |
05/01/2024 |
Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 | |
|
4. |
05/01/2024 |
Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. |
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Date : 05/01/2024
CGST Notification - Amendments to Schedule I - 2.5% Effective from January 4, 2024
The amendments specified in the notification relate to Schedule I 2.5%. The changes involve replacing certain entries against S. No. 165 and 165A in column (2) with new entries: 2711 12 00, 2711 13 00, 2711 19 10.
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Date : 04/01/2024
IGST Notification - Amendments to Schedule I - 2.5% Effective from January 4, 2024
The amendments specified in the notification relate to Schedule I 2.5%. The changes involve replacing certain entries against S. No. 165 and 165A in column (2) with new entries: 2711 12 00, 2711 13 00, 2711 19 10.
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Date : 04/01/2024
