GSTN has issued an advisory announcing the activation of geocoding functionality for "Additional Place of Business" addresses across all states and union territories in India.

  The system will display a system-generated geocoded address, which taxpayers can either accept or modify as needed.

  If a system-generated address is not available, taxpayers can input the geocoded address directly.

  Taxpayers who have already geocoded their addresses through new registration or core amendment are not required to repeat this process.

  The geocoding feature is accessible to various types of taxpayers, including normal taxpayers, composition taxpayers, SEZ units, SEZ developers, ISD, and casual taxpayers, regardless of whether they are active, canceled, or suspended.

The appointment of Adjudicating Authority for the Show Cause Notice issued to M/s. Inkuat Infrasol Pvt. Ltd, Bhiwandi, Thane Notified.

As per the new update from E invoice system, effective from 01/11/2023, two factor authentication is mandatory for all taxpayers with Aggregate Annual Turnover (AATO) exceeding Rs 20 Crores to interact with e invoice system portal .

Effective from 01/11/2023, all taxpayers with Aggregate Annual Turnover greater than or equal to 100 crores will have to report all the documents like invoices, credit / debit notes etc, (for which IRN generation is mandated) in e invoicing portal, within 30 days from the date of issue of such document/s and so reporting of these documents older than 30 days from the date of issue of such document will not be allowed in e invoicing portal.

Brief gist of Rule 31B on valuation supply in online gaming

  Valuation of of supply of online gaming, including supply of actionable claims involved in online money gaming, is the total amount paid / deposited

  Value of amount returned or refunded by the player shall not be excluded.

  Any amount received by the player which is used for further event without withdrawing, shall not be considered as the amount paid to or deposited by the player.

Brief gist of Rule 31C on valuation supply of actionable claim by Casinos

  Valuation of of supply of actionable claim by Casinos is total amount paid for purchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino oramount paid for events not requiring tokens, chips, coins or tickets

  Value of amount returned or refunded by the player shall not be excluded.

  Any amount received by the player which is used for further event without withdrawing, shall not be considered as the amount paid to or deposited by the player.

It has been notified vide Notification No. 78/2020 dated 15th Oct 2020 that the tax payers having Aggregate Annual Turn Over (AATO) above Rs 5 Crores, shall use atleast 6 digit HSN code and other tax payers shall use atleast 4 digit HSN code, in E- Invoices and E-Way Bills, but hitherto it is not made mandatory. It is now advised that the HSN code specified above will be made mandatory with effect from 01/10/2023 in e- invoice and e way bill generating systems.

In terms of Section 83 (1) of the CGST Act the proper GST authority is empowered to issue orders for the provisional attachment of property, such as bank accounts, when it is necessary, to protect revenue interests. However Section 83(2) of the CGST Act states that such provisional attachments shall cease to have effect after one year from the date of the order issued under Section 83(1). In such cases where provisional attachments stop to have effect after one year, the Advisory prescribes the procedure to be followed by the concerned Commissioner that they should intimate the concerned Authority / Bank, for release / restoration of the attached property / Bank Account, drawing attention to the attachment order and provisions of Section 83(2), marking a copy of such intimation to the person concerned.

A new ledger namely "Electronic Credit and Re-claimed Statement" is being introduced on the GST portal

Biometric-based Aadhaar Authentication is being launched in Puducherry from 30th August, 2023

  The due for submitting FORM GSTR-1, for the months of April, May, June, and July 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

  The due for submitting FORM GSTR-3B, for the months of April, May, June, and July 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

  The due for submitting FORM GSTR- 3B for the quarter ending June 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

  The due for submitting FORM GSTR-7, for the months of April, May, June, and July 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

  The IGST (Amendment) Act, 2023 and The CGST (Amendment) Act, 2023 have been notified on 18/08/2023

  Amending Notification No. 02/2017-Central Tax to redefine territorial jurisdiction of Principal Commissioner / Commissioner of Central Tax of Gundur, Tirupati and Vishakapatnam.retrospectively from April 4, 2022.

  Common adjudicating authority appointed for the show cause notice issued to M/s United Spirits Ltd.

  The IGST (Amendment) Bill, 2023 was introduced in the Lok Sabha on August 11, 2023.

  The CGST (Amendment) Bill, 2023 was introduced in the Lok Sabha on August 11, 2023.

  notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

  Notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

  Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.

GST Council recommends certain amendments in CGST Act 2017 and IGST Act 2017, including amendment in Schedule III of CGST Act, 2017, to provide clarity on taxation of supplies in casinos, horse racing and online gaming.

  clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023

  Clarifications regarding applicability of GST on certain services

  It is notified that all goods or services (excluding those specified in column (3) of the TABLE, i.e. Pan masala , tobacco products and some essential oils) can be exported on payment of integrated tax with the option for the supplier to claim a refund of the tax paid.

  Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).

  Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

  Notification No. 13/2017- Central Tax (Rate) amended to notify changes in GTA declaration in Annexure III consequent to amendment for GST in exercising the option for payment of GST under forward charge as per the recommendations of the GST Council in its 50th meeting on 11.07.2023.

  Amendment to Notification No. 01/2017- Central Tax (Rate) to notify changes in the rates for some goods as per the recommendations of the 50th GST Council meeting.

  CBIC extends mandatory biometric-based Aadhaar authentication for GST registration in Puducherry also through amending the proviso to Rule 8(4B)

  CBIC exempts registered persons with annual aggregate turnover up to two crore rupees from filing annual returns for the FY 2022-23 also.