GSTR-3B filing due date for the month of May 2023extended until 30th June 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha of Gujarat State.

Guidelines for processing of applications for registration – regarding

E-way bill / E -invoice - 2 Factor Authentication mandatory for Taxpayers AATO above 100 cr w.e.f. 15 July 2023

The National Information Centre (NIC) is introducing 2-Factor Authentication for logging in to e-Way Bill/e-Invoice system to enhance the security of e-Way Bill/e-Invoice System i.e. In addition to username and password, OTP will also be authenticated for login. There are 3 different ways of receiving the OTP , namely, (1) Through SMS sent to the registered mobile number of the Registered person (2) On ‘Sandes’ app a messaging app provided by government which can be downloaded and installed in the registered mobile number and (3) Using ‘NIC-GST-Shield’ app a mobile app provided by e-Way Bill /e-Invoice System. For this the Registered person has to log on to e-Waybill System – to go to Main Menu – select 2 Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along-with username and password. Once the Registered person has registered for 2 Factor authentication, then the same is applicable for both e-Way bill and e- Invoice system.

According to the NIC, the two-factor authentication is mandatory for all GST taxpayers who have an Aggregate Annual Turnover Over of Rs.100 crores and above, with effect from 15th July 2023

Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017.

Seeks to provide commencement date for Section 163 of the Finance act, 2023

Recommendations relating to GST rates on Goods

  For ‘Rab’, the GST rate has been reduced from 12% to 5%. It has also been decided to regularize payment of GST on ‘rab’ during the past period on “as is basis” on account of genuine doubts over its classification and applicable GST rate.

  For Pencil Sharpner, the GST rate has been reduced from 18% to 12%.

  It has been decided to amend Notification No. 104/94-Customs so that if a device such as a tag-tracking device or data logger is already affixed to a container, no separate IGST will be levied.

  The GST Council has amended Entry 41A of Notification No. 1/2017-Compensation Cess (Rate) so that the exemption covers both coal rejects supplied to and by a coal washery.

Recommendations relating to GST rates on Services

  The GST Council has extended the exemption applicable to educational institutions and Central and State educational boards for the conduct of entrance examinations to any authority, board or body set up by the Central or State Government.

  The GST Council has extended the dispensation available to Central and State Governments, Parliament and State Legislatures with regard to payment of GST under the reverse charge mechanism (RCM) to the Courts and Tribunals in respect of taxable services supplied by them such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc.

Measures for facilitation of trade

  To make amendments to the GST Act and Rules to extend the time limit for making an application for revocation of cancellation of registration from 30 days to 90 days, with the option of a further extension of up to 180 days. The Council also recommended an amnesty scheme for past cases, where registration has been cancelled on account of non-filing of returns, to allow for the filing of applications for revocation by a specified date.

  To make amendments to section 62 of the GST Act to increase the time period for filing of returns to enable the deemed withdrawal of best judgment assessment orders from 30 days to 60 days, extendable by another 60 days. An amnesty scheme was also recommended for conditional deemed withdrawal of assessment orders in past cases, where the concerned return could not be filed within 30 days of the assessment order, but has been filed along with due interest and late fee up to a specified date.

  Rationalisation of late fee for filing of Annual Returns in Form GSTR-9, with different rates for registered persons having aggregate turnover up to Rs. 5 crore and those with aggregate turnover up to Rs. 20 crore as hereunder from FORM GSTR-9 for FY 2022-23 onwards, as below:

  Registered persons having an aggregate turnover of up to Rs. 5 crores in the said financial year: Rs 50 per day (Rs 25 CGST + Rs 25 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST).

  Registered persons having an aggregate turnover of more than Rs. 5 crores and up to Rs. 20 crores in the said financial year: Rs 100 per day (Rs 50 CGST + Rs 50 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST)

  To provide relief to a large number of taxpayers in respect of pending returns in Form GSTR-4, FORM GSTR-4, FORM GSTR-9 and FORM GSTR-10 by way of conditional waiver/ reduction of late fee is recommended

  To rationalize the provision of place of supply for services of transportation of goods by deletion of section 13(9) of IGST Act, 2017 so as to provide that the place of supply of services of transportation of goods, in cases where location of supplier of services or location of recipient of services is outside India, shall be the location of the recipient of services.