Some taxpayers paid demands using Form DRC-03 instead of the “Payment towards demand” facility on the GST portal, leaving the demand unpaid status in the liability register.

  Form GST DRC-03A was introduced via Notification No. 12/2024 on 10^th July 2024.

  Once details are entered, the system auto-fills information, adjusts payments, and updates the taxpayer’s liability ledger.

  Taxpayers can consult a detailed advisory and FAQs for guidance. For issues, taxpayers can raise a ticket under “DRC-03A-Filing” on the Grievance Redressal Portal at https://selfservice.gstsystem.in.

  Starting from 1^st April 2025, taxpayers with an AATO of 10 crores and above must report e-Invoices within 30 days of the invoice date

  Taxpayers with an AATO below 10 crores are exempt from this restriction.

  Example Scenario: For an invoice dated 1^st April 2025, it must be reported by 30^th April 2025. The IRP system will reject submissions beyond the 30-day limit.

  Rule 8 of the CGST Rules, 2017, now includes biometric Aadhaar authentication with a photograph and verification of original documents uploaded during the GST registration application. This new functionality in Ladakh on October 30, 2024.

  Applicants receiving an OTP link. Applicants directed to GSKs must book an appointment through the provided link, available for Ladakh residents.

  Applicants need to bring: Appointment confirmation (hard or soft copy), Original Aadhaar and PAN cards,Original copies of uploaded documents.

  Biometric verification and document checks complete the process, allowing ARN generation.

  According to Notification No. 28/2023 – Central Tax, dated 31^st July 2023, taxpayers will no longer be able to file their GST returns after the expiry of three years from the due date.

  This applies to key returns like GSTR-1, GSTR-3B, GSTR-9, and others under Sections 37, 39, 44, and 52 of the CGST Act.

  These changes expected to be enforced on the GST portal by early 2025.

  GSTN has introduced changes in Form GST REG-07 to facilitate compliance for metal scrap buyers.

  In Part B of Table 2, under the "Constitution of Business" section, buyers must select "Others" . A text box will appear where the taxpayer must enter “Metal Scrap Dealers.”

  After entering the above details, the taxpayer must complete the rest of the form and submit it on the GST portal

  GSTN offers pre-filled GSTR-3B forms to minimize errors and assist taxpayers

  Tax liability is auto-populated from GSTR-1 / GSTR-1A / IFF. ITC is auto-populated from GSTR-2B.

  From January 2025, taxpayers will not be allowed to alter auto-populated liabilities in GSTR-3B directly.

  Locking of ITC in GSTR-3B, tied to the rollout of IMS, will be implemented at a later date.

  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.

  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.

  Starting FY 2023-24, the GST system will auto-populate eligible Input Tax Credit (ITC) for domestic supplies (excluding reverse charge and import ITC) from Table 3(I) of GSTR-2B into Table 8A of GSTR-9.

  These updates are effective on the GST portal from October 15, 2024.

  Additionally, a validation utility will be rolled out progressively to assist taxpayers in verifying the auto-populated data for the entire financial year (April 2023 to March 2024).

  IMS introduced on 14th October 2024.It helps taxpayers match their invoices with those issued by suppliers to ensure correct Input Tax Credit (ITC) claims.

  Taxpayers can take action on invoices via IMS starting from 14th October 2024.

  First GSTR-2B will be generated on 14th November 2024 for the October 2024 return period. Actions taken on IMS will be reflected in GSTR-2B

  The government’s Notification 25/2024-Central Tax, issued on October 9, 2024, mandates businesses dealing with metal scrap to comply with GST registration requirements under Section 51 of the CGST Act, 2017. These entities will need to register through FORM GST REG-07, with the GST portal soon facilitating this process.

  The 54^th 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.

  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.

  This circular, based on the recommendations of the 54^th 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

  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.

  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.

  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.

  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.

  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 notification’s issuance date.

  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.

  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.

  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.

  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.

  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.

  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.

  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%.

  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.

  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.

  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.

  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.

  This new functionality has been launched on 5th October 2024 in Kerala, Nagaland, and Telangana.

  After submitting Form GST REG-01, applicants receive OTP-based Aadhaar Authentication or Appointment booking link for Biometric-based Aadhaar Authentication at a GST Suvidha Kendra (GSK)

  After booking appointment, applicants receive a confirmation e-mail. The applicant must visit the GSK on the scheduled date with all required documents, including Aadhaar and PAN.

  ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.

  Indian Railways Parcel Management System (PMS) is now integrated with the E-Way Bill (EWB) system via APIs, enabling seamless data transfer for better traceability and compliance.

  Taxpayers must enter the correct Railway Receipt (RR) or Parcel Way Bill (PWB) number

  The RR No./PWB must follow the format: PXXXRRNo, where "P" represents PMS, "XXX" is the station code, and "RRNo" is the Railway Receipt number.

  RR numbers should be entered exactly as shown in the RR receipt.

  Correct entry of the RR No./PWB ensures smooth goods tracking, timely validation

  The newly launched GSTN e-Services app enhances user convenience by replacing the previous e-Invoice QR Code Verifier App.

  It offers features such as e-Invoice verification, GSTIN search, return filing history access, and multiple input methods (text, voice, scan), along with result sharing capabilities.

  Available soon on Google Play Store and App Store, the app requires no login, and a detailed manual will be provided shortly.

  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.

  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.

  The recent updates to the GST registration process involve new measures for applicant identification based on biometric Aadhaar authentication and document verification, as per Rule 8 of the CGST Rules, 2017.

  This functionality has been introduced in Odisha from 28th September 2024.

  After submitting Form GST REG-01, applicants will receive an OTP-based Aadhaar authentication or book appointments at designated GST Suvidha Kendras (GSKs) for biometric verification.

  At the time of the visit of GSK, the applicant is must to carry the required documents & Aadhaar Card and PAN Card (Original Copies), etc.

  The ARN will be generated only after successful completion of the biometric authentication and document verification processes.

  Return data is archived from the GST portal after seven years, as per the data archival policy.

  Data for July 2017 was archived on 1st August 2024. Data for August 2017 was archived on 1st September 2024.

  However, in view of the requests received from the trade due to the difficulties faced, data has been restored back on the portal.

  Taxpayers are advised to download and save necessary data, as archival will be re-implemented after prior notice.

  It states that sections 118, 142, 148, and 150 of the Act will take effect from the date the notification is published in the Official Gazette, while the remaining provisions-sections 114 to 117, 119 to 141, 143 to 147, 149, and 151 to 157 will come into force on November 1, 2024.

  The documents issued by tax officers on the common portal (e.g., SCNs or Orders) are valid even if the PDF versions downloaded from the portal lack a visible digital signature.

  This is because the officers log into the portal using their digital signatures, which ensures the authenticity of the documents generated. Thus, the lack of a visible signature on the downloaded PDF does not affect the document's legitimacy, as its authenticity is ensured through the secure, digitally signed login process.

  Section 39(11) of the CGST Act, 2017, effective from October 1, 2023, imposes a strict three-year deadline for taxpayers to file their GST returns from the due date.

  The GST portal taxpayer data for up to seven years for viewing purposes. Thus, return data will not be available to view beyond 7 years for taxpayers.

  Accordingly, on 01st August 2024 return filed for July 2017 has been archived and on 01st September 2024, data for August 2017 has been archived. Further, this data archival is going to be a monthly activity hence on 01st October, 2024 data of September 2017 shall be taken down from the GST portal.

  Taxpayers are advised to download and store any relevant data from the GST portal before it is archived, for any future reference or compliance needs.

  The GST Common Portal introduced the Invoice Management System (IMS), allowing recipient taxpayers to interact more efficiently with invoices.

  Taxpayers can seamlessly accept, reject, or keep invoices pending within the system, which helps streamline their reconciliation process.

  The IMS helps taxpayers match their records with suppliers’ invoices, ensuring accurate Input Tax Credit (ITC) claims.

  The government introduced changes in GSTR-3B through Notification No. 14/2022 to streamline the reporting of Input Tax Credit (ITC) reversal and re-claim.

  A new "Electronic Credit Reversal and Re-claimed Statement" was launched on the GST portal in August 2023 to help taxpayers report ITC reversals accurately.

  Taxpayers have an extended deadline from 15^th September to 31^st October 2024 to report their cumulative ITC reversals as an opening balance.

  Amendments to the declared opening balance can be made until 30^th November 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.

  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.

  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

  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.

  The 54th GST Council was held on 9^th September, 2024 in New Delhi. It was chaired by the Union Finance and Corporate Affairs Minister and was attended by Union Minister of State for Finance Shri Pankaj Chaudhary, Chief Ministers of Goa and Meghalaya; Deputy Chief Ministers of Arunachal Pradesh, Bihar, Madhya Pradesh, and Telangana; besides Finance Ministers of States & UTs (with legislature) and senior officers of the Ministry of Finance & States/ UTs.

  This notice informs taxpayers about recent changes to the GST registration process, emphasizing the introduction of Biometric-based Aadhaar Authentication.

  This new functionality, developed by GSTN, was launched on 6^th September 2024 in Bihar, Delhi, Karnataka, and Punjab.

  At the time of the visit of GSK, the applicant is required to carry the required documents

  Applicants must complete biometric verification within the specified period to generate the Application Reference Number (ARN).

  The Government, through Notification No. 12/2024 – Central Tax dated 10th July, 2024, has reduced the threshold for reporting inter-state taxable outward supplies to unregistered dealers from 2.5 lakh to 1 lakh

  These details must be reported in Table 5 of Form GSTR-1 and Table 6 of GSTR-5.

  Until the new functionality is available, taxpayers should continue reporting invoice-wise details for supplies over 2.5 lakh in the respective tables.

  A new communication process on the GST portal to help taxpayers address invoice corrections and amendments with suppliers.

  IMS will assist taxpayers in matching their records with supplier invoices for accurate Input Tax Credit (ITC) claims.

  Taxpayers can accept, reject, or keep invoices pending for later action.

  The IMS will be available to taxpayers starting October 1st on the GST portal.

  The recent amendments to Rule 8 of the CGST Rules, 2017 have introduced Biometric-based Aadhaar Authentication and enhanced document verification for GST registration in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh

  This new functionality, developed by GSTN, streamlines the registration process by allowing applicants to either complete OTP-based Aadhaar Authentication or schedule a biometric verification appointment at a GST Suvidha Kendra (GSK).

  Applicants must carry the appointment confirmation email, jurisdiction details, Aadhaar, PAN, and original documents to the GSK.

  Appointment for biometric verification must be booked within the permitted period to generate the ARN.

  Starting from September 1, 2024, taxpayers must provide valid bank account details in their GST registration to file GSTR-1 or use the Invoice Furnishing Facility (IFF) for the August 2024 tax period and onwards.

  This requirement, under Rule 10A of the CGST Rules, 2017, was initially introduced in 2019 and mandates that bank account details be furnished within 30 days of registration or before filing GSTR-1/IFF, whichever is earlier.

  Taxpayers who have not yet updated their bank account information should do so by navigating to Services > Registration > Amendment of Registration Non-Core Fields on the GST Portal. Without valid bank account details, GSTR-1/IFF filing will not be possible.

  The new "RCM Liability/ITC Statement" on the GST Portal, introduced for tax periods from August 2024 onwards, enhances accuracy and transparency by capturing Reverse Charge Mechanism (RCM) liabilities and corresponding ITC claims.

  Taxpayers must report any excess RCM liabilities or ITC not yet balanced in their returns. Opening balances for RCM ITC should be reconciled up to July 2024 for monthly filers and up to Q1 FY 2024-25 for quarterly filers, with declarations due by 31.10.2024.

  Amendments can be made until 30.11.2024, with three opportunities for corrections.

  The notification specifies the effective dates for the implementation of different sections of the Act. The provisions of Section 13 of the Finance Act, 2024, will come into force on October 1, 2024. The provisions of Sections 11 and 12 of the Finance Act, 2024, will come into force on April 1, 2025.

  The GST Council has announced a reduction in the TCS rate from 1% to 0.5%, effective from July 10, 2024, as per Notification No. 15/2024. Period from July 1 to July 9, 2024 the old TCS rate of 1% applies. From July 10, 2024, onwards the revised TCS rate of 0.5% will be in effect

  GSTN has rolled out this Biometric-based Aadhaar Authentication and document verification system in Jammu & Kashmir and West Bengal on 2nd August 2024

  After submitting Form GST REG-01, applicants will receive a link for OTP-based Aadhaar Authentication. If receiving the OTP link, applicants follow the existing process.

  Applicants must bring Appointment confirmation email (hard/soft copy),Jurisdiction details (from intimation email),Original Aadhaar and PAN Cards. ARNs will be generated after completing the authentication and verification

  Applicants can now be identified via biometric-based Aadhaar authentication and document verification. This functionality was launched in Uttarakhand on 28^th July 2024.

  After submitting Form GST REG-01, applicants will receive either a link for OTP-based Aadhaar authentication or a link.

  Applicants must carry the appointment confirmation email, original Aadhaar and PAN cards, and original documents uploaded with the application.

  The Biometric authentication and document verification must be completed within the permissible period, and ARNs will be generated post-verification.

  FORM GSTR-1A is an optional facility introduced for taxpayers to add or amend supply details for the current tax period, which were missed or incorrectly reported in FORM GSTR-1, before filing FORM GSTR-3B.

  FORM GSTR-1A will be available from August 2024. Changes made will reflect in FORM GSTR-3B for the same period.

  Available from the due or actual filing date of FORM GSTR-1 until FORM GSTR-3B is filed. Amendments auto-populate in FORM GSTR-3B.

  Available quarterly after filing FORM GSTR-1 (Quarterly) or its due date. Amendments auto-populate in FORM GSTR-3B (Quarterly).

  On July 23, 2024, the Finance Minister, Smt. Nirmala Sitharaman tabled the Finance Bill, 2024, proposing various amendments to tax and corporate laws. The Bill initiates simplifications in several areas, including the tax regime for charities, the TDS rate structure, provisions for reassessment and searches, and capital gains taxation. In the Budget 2024, Finance Minister Nirmala Sitharaman has proposed to reduce the corporate tax on foreign companies from 40% to 35%. Individuals earning Rs 3-7 lakh will now pay a 5% tax rate, while those earning Rs 7-10 lakh and Rs 10-12 lakh will face 10% and 15% tax rates respectively.

  Circular No. 227/21/2024-GST issued by the GST policy wing outlines procedures for Canteen Stores Departments (CSDs) to apply for GST refunds using the newly developed online functionality on the GST portal. The circular specifies prerequisites, relevant dates, and detailed instructions for filing refund applications in FORM GST RFD-10A. Applicants must adhere to sequential filing for tax periods and submit NIL refund claims where applicable. Any issues encountered during the process should be reported via the Grievance redressal portal:https://selfservice.gstsystem.in

  The integrated services from NIC's e-invoice-1 and e-invoice-2 portals will be available on sandbox on 18th July 2024 and production on 1st August 2024.Both the portals (NIC-IRP 1 & 2) provide the web and API modes for e-invoice related services. Printing, downloading, and cancelling e-invoices can be done on either portal. Additional e-invoice portals (IRP-3/IRP-4/IRP-5/IRP-6) are also available for similar services.

  GST Council has approved the processing of refund applications for additional IGST paid due to price increases after exports.

  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"

  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."

  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.