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SOP guidance for the new GST registration certificate |
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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.
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GSTN Advisory on GST Forms for Machine Registration and Monthly Reporting |
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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.
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Nirmala Sitharaman Administers Oath to First President of GST Appellate Tribunal |
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Time limit for filing of appeal before GST Appellate Tribunal (GSTAT) against first Appellate Authority's order is within 3 months from the date of receipt of Appellate Order
Since the GSTAT is not functional, the CGST (9th Removal of Difficulties) Order, 2019, dated 3 December 2019 clarified that the start of the 3 months period shall be (a) the date of communication of the order, or (b) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office, whichever is later
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.
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GSTN Advisory on Enhancement in the GST Portal, Dated April 26, 2024 |
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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.
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CGST Notification - Extension of Deadline for Furnishing GSTR-1 for March 2024- Effective from April 11, 2024 |
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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.
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GSTN Advisory on Extension of GSTR-1 due date to 12th April 2024 |
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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.
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CGST Notification - Dated 10th April 2024 |
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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.
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GSTN Advisory on Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 |
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GSTN announces a new feature on the GST portal: auto-population of HSN-wise summary from e-Invoices into Table 12 of GSTR-1.
The feature aims to simplify the process by directly drafting HSN data from e-Invoices into Table 12.
Users are advised to verify the auto-populated data against their records before submission. Any errors are occurred, must be manually corrected or added to Table 12 before final submission.
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CGST Notification - Dated 8th April 2024 |
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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.
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Conduct of Joint Audits by CGST / SGST Officers |
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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.
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50% GST Subsidy for CAPF Members at Kendriya Police Kalyan Bhandar |
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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.
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GSTN Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables |
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This notification, No. 26/2022 – Central Tax dated 26th December 2022, introduces two new tables, Table 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.
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GSTN Advisory on Integration of E-Waybill system with New IRP Portals |
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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.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
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Guidelines for Rectification of Demand Orders under DGST Act, 2017 |
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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
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Taxpayer Delays in Registration Post Successful Aadhar Authentication: CGST Rule 8 & 9 Compliance |
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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.
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CBIC - CGST Notification of Public Tech Platform for Frictionless Credit Sharing - 22/02/2024 |
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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
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GSTN Advisory on Enhanced E-Invoicing Initiatives and Portal Launch |
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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.
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Press release on ‘Beware of Fake GST Summons: CBIC Caution |
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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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Budget 2024 Highlights |
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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
The amended provisions will come into effect after enactment of Finance Bill 2024.
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CBIC - CGST Notification Issued on 30/01/2024 |
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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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Mandatory Bank Account Submission Advisory under CGST Rules, 2017 (Rule 10A) |
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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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GSTN Advisory on introduction of new Tables 14 & 15 in GSTR |
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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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CBIC - CGST Notification Issued on 05/01/2024 |
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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.
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.
Seeks to rescind Notification No.
30/2023-CT dated 31st July, 2023
Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
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CGST and IGST Notification - Amendments to Schedule I - 2.5% Effective from January 4, 2024 |
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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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CGST Notification - Extension of Time Limits |
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Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
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GSTN Advisory on Date extension for reporting opening balance for ITC reversal |
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This announcement introduces an extension for taxpayers to declare their opening balance for ITC (Input Tax Credit) reversal until January 31, 2024
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