GST – E invoice - GSTN Advisory on Deferment of Implementation of Time Limit on Reporting Old e-Invoices
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Recent Updates

GST E-Way Bill System Adds New Functionalities for Enrolled Transporters and Common Enrolled Taxpayers


The Goods and Services Tax (GST) e-way bill system has introduced new functionalities to enhance user control and functionality. These include the option for transporters to de-register themselves from the E-Way Bill system, two-factor authentication (2FA) for login access, and the ability to cancel common enrollment for taxpayers. The de-registration feature allows transporters to easily revoke their access to the E-Way Bill portal. The 2FA feature enhances security and will soon become mandatory. Taxpayers who have completed common enrollment can now cancel their enrollment ID if needed. These enhancements provide greater flexibility and control for users and ensure a more secure E-Way Bill system.

Standard Operating Procedure for Scrutiny of Returns for FY 2019-20


CBIC has issued Instruction No. 02/2023 – GST dated 26th May, 2023, on the enabling of the online "Scrutiny of Returns" functionality for CGST returns in GSTN portal for Financial Years 2019- 20 onwards. This instruction provides a SOP for selection of returns for scrutiny, communication of discrepancies noticed, acceptance of explanation furnished by the registered person, determination of tax and other dues and referral to the Audit Commissionerate or anti-evasion wing of the Commissionerate, where required, through the online scrutiny workflow on the CBIC ACES-GST application within a specified timeframe. It is also stated that the timelines for completion of various stages of scrutiny and modifies the SOP specified in Instruction 02/2022- GST dated 22nd March 2022 will be applicable for scrutiny of returns for financial years 2017-18 and 2018-19.

GSTR-1, GSTR-3B, and GSTR-7 filing due dates for the month of April 2023 has been extended till 31st May 2023, for the registered persons whose principal place of business is in the State of Manipur.


  The due date for furnishing details of outward supplies in FORM GSTR-1 for the tax period April 2023 in respect of registered persons whose principal place of business isin Manipur is extended upto May 31st, 2023.

  The due date for furnishing details of outward supplies in FORM GSTR-3B for the tax period April 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto May 31st, 2023. invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.

  The due date for furnishing the return in Form GSTR 7 by a registered person, required to deduct tax at source under the provisions of section 51 for the month of April 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto May 31st, 2023.

Time barring of Scrutiny of GST Returns of Delhi taxpayers for the FY 2017-18, 2018-19 & 2019-20.


All Ward In charges / Proper Officer under Delhi State Jurisdiction are advised to complete the scrutiny of returns and issuance of order u/s 73(9) of CGST Act, 2017 for recovery of tax etc within the time extended vide 09/2023 dated 3/03/2023 i.e. 2017-18 - till 31st December 2023, 2018-19 - till 31st March 2024, 2019-20 - till 30th June 2024.

Press Release - Automated Return Scrutiny Module for GST Returns


CBIC has rolled out an Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers in implementation of non-intrusive means of compliance verification. This module uses data analytics and risks identified by the System to select Center Administered Taxpayers for scrutiny. The module provides a workflow for tax officers to communicate discrepancies, receive taxpayer replies, and take appropriate follow-up action. Implementation of Automated Scrutiny of Returns module has commenced with scrutiny of GST returns for FY 2019-20.

GST – E invoice threshold reduced to Annual TO of Rs. 5 Crores, with effect from 01/08/2023


CBIC has reduced the threshold limit from the existing Rs. 10 Crores to Rs. 5 Crores, for the mandatory generation of e-Invoices, with effect from 01/08/2023.

CBIC - CGST Rate Notification issued on 09/05/2023


It is notified that the last date for a GTA to exercise the option to pay GST on the services supplied by it under forward charge during the Financial Year 2023-2024 is 31st May 2023.

In the case of new Registrant as GTA, to exercise such option, the due date is before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.




Recent Advance Ruling



The Applicant supplies canteen services covered under SAC 9963. In addition to payment for their services the Applicant also received a lump sum amount from the service recipient for disbursement to the applicant’s employees as bonus. The applicant wants a ruling on the rate of GST payable on such additional amount given as bonus. The Member State Tax Ruled that the GST rate of 5% (2.5% CGST + 22.5% SGST) applicable to canteen services since the applicant does not provide any other service other than canteen services.

The Member Central Tax while concurred with the ruling of the Member State Tax as regards the GST rate applicable on the amount disbursed to applicant’s employees added a rider that if the applicant does not pass on the entire mount received as bonus to the employees but retains a apportion then the GST rate applicable on such amount retained by the applicant is 18% (9&CGST +9% SGST)



It is ruled that the PVC Cushion mats (with no Textile material to be used in these) meant for use in motor vehicles after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing, shall fall under HSN Code 39 18 1090 and the applicable GST Rate is 18%.



It is ruled that since serial number 34 of the exemption Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, as amended [corresponding West Bengal state Notification No. 1126 F.T. dated 28.06.2017], covers the whole Chapter 6, which deals with “Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage”, supply of goods by the applicant under Tariff Item Nos. 06039000 or 06049900, depending on its constituents and supply of the aforesaid goods, whether individually or in combination, is also exempt from payment of tax.



It is ruled that in terms of Section 16(2)(c) of the GST Act, since the preceding seller in the supply chain failed to discharge their GST liability, the petitioner (the purchaser) isnot entitled to avail ITC on the specific supply, ifthe preceding supplier had failed to pay GST on such supply,even though the present seller has discharged the tax liability.

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