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Greetings!
GSTN Advisory on activating Geocoding functionality
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.
Click to view / Download Advisory
Date : 21/09/2023
CBIC -
CGST Notification Issued on 18/09/2023
The appointment of Adjudicating Authority for the Show Cause Notice issued to M/s. Inkuat Infrasol Pvt. Ltd, Bhiwandi, Thane Notified.
Click to view / Download Notification
Date : 20/09/2023
Advisory on GST e-invoice 2-Factor Authentication
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 .
Click to view / Download Advisory
Date : 13/09/2023
Advisory on New Time limit for Reporting of Invoices on the e-Invoice
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.
Click to view / Download Advisory
Date : 12/09/2023
GST – Valuation of supply by Casino and online gaming Notification Issued on 06/09/2023
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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.
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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 or amount 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.
Click to view / Download Notification
Image Source: money control /PIB
Date : 08/09/2023
Advisory on e-Invoicing and e-Waybill HSN Code Requirement Changes
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.
Click to view / Download Advisory
Date : 08/09/2023
Advisory on Procedures to be Followed on Provisional Attachment u/s 83(2) of CGST Act
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.
Click to view / Download Advisory
Date : 08/09/2023
GSTN Advisory on Electronic Credit Reversal and Re-claimed statement
The government has made changes to Form GSTR-3B, focusing on improving the accuracy of reporting for Input Tax Credit (ITC) availed, reversed, re-claimed, and ineligible ITC through Notification No. 14/2022 – Central Tax, dated July 5, 2022, as explained vide circular 170/02/2022-GST, dated July 6, 2022. As a sequel to this a new ledger namely ‘Electronic Credit and Re-claimed Statement’ is being introduced on the GST portal to help the taxpayers in tracking of their ITC that has been reversed in Table 4B(2) and thereafter re-claimed in Table 4D(1) and 4A(5) for each return period, starting from August 2023 return period
The salient features of this new statement are as under:
Taxpayers having monthly filing frequency are required to report their opening balance considering the ITC reversal done till the return period of July 2023 and the quarterly taxpayers shall report their opening balance up to Q1 of the financial year 2023-24, considering the ITC reversal made till the April-June 2023 return period.
The taxpayers have the opportunity to declare their opening balance for ITC reversal until 30th November 2023 along with three amendment opportunities to correct their opening balance in case of any mistakes or inaccuracies in reporting, until 30th November 2023 and both reporting and amendment facilities are accessible till then
However, after 30th November till 31st December 2023, only amendments will be permitted and the option for fresh reporting will not be available. This amendment facility shall all be discontinued after 31st December 2023.
Click to view / Download Advisory
Date : 01/09/2023
GSTN Advisory for Registration with Biometric-based Aadhaar Authentication
It is stated in the Advisory that the functionality of Biometric-based Aadhaar Authentication is being launched in Puducherry from 30th August, 2023 in the pilot phase.
The procedure explained in the advisory is as follows:
Those applicants who get the link on Mobile & Email ID for Aadhaar Authentication, they can proceed for completing their application as per existing implementation.
For those applicants who get message for visiting GSK, will be required to visit at the designated GSK and get biometric authentication before the TRN expiry date, as detailed in Email, for Biometric-based Aadhaar Authentication process. In this case, Application Reference Number (ARN) will be generated only after the completion of Biometric-based Aadhaar Authentication process.
Click to view / Download Advisory
Date : 30/08/2023
CBIC -
CGST Notification Issued on 25/08/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
41/2023-Central Tax |
25/08/2023 |
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.
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2. |
42/2023-Central Tax |
25/08/2023 |
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.
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2. |
43/2023-Central Tax |
25/08/2023 |
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.
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2. |
44/2023-Central Tax |
25/08/2023 |
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.
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Click to view / Download Notification
Date : 26/08/2023
CGST (Amendment) Act, 2023
The Central Goods and Services Tax (Amendment) Act, 2023 has been notified on 18/08/2023.
The provisions of the Act will come into effect on a day notified by the Government.
Click to view / Download CGST (Amendment) Act, 2023
IGST (Amendment) Act, 2023
The Integrated Goods and Services Tax (Amendment) Act, 2023 has been notified on 18/08/2023.
The provisions of the Act will come into effect on a day notified by the Government.
Click to view / Download IGST (Amendment) Act, 2023
Date : 22/08/2023
CBIC -
CGST Notification Issued on 17/08/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
39/2023-Central Tax |
17/08/2023 |
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.
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2. |
40/2023-Central Tax |
17/08/2023 |
Common adjudicating authority appointed for the show cause notice issued to M/s United Spirits Ltd.
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Click to view / Download Notification
Date : 18/08/2023
IGST (Amendment) Bill, 2023
The Integrated Goods and Services Tax (Amendment) Bill, 2023 was introduced in Lok Sabha on August 11, 2023. This will come into effect on a day notified by Government by Notification in the Official Gazette.
The highlights of the key amendments proposed in the IGST (Amendment) Bill, 2023 are as follows:
Amendment in Section 2 (Definitions) – To amend Sub-Clause (vii) of Clause 17 to excluded online money gaming as defined in Section 2(80B) of the CGST Act 2017 from the scope of online gaming.s
Amendment in Section 5 (Levy & Collection) – To provide that in case of import of certain notified goods to collect IGST as inter-state supply under Section 5(1) instead of under Customs Act provisions.
Amendment to Section 10 (Place of supply of goods other than supply of goods imported into or exported from India) – It is proposed that in the case of goods supplied to an unregistered person the place of supply will be determined based on the address of that person as recorded in the invoice. If the address is not recorded, the location of the supplier will be considered the place of supply. Further the explanation to the clause clarifies that recording of the State of such unregistered person in the invoice shall deemed to be the address of such person.
It is proposed to insert a new section 14A to deal with online money gaming supplied by foreign entities to individuals in India for the requirements of obtaining a single registration under the Simplified Registration Scheme, payment of Integrated Tax with provisions for blocking public access to related computer resources if there's a failure to comply with registration and tax payment requirements. It also provides for appointment of a representative in the taxable territory if such supplier does not have a physical presence or representative in the taxable territory for payment of IGST.
Click to view / Download IGST (Amendment) Bill, 2023
Date : 17/08/2023
CGST (Amendment) Bill, 2023
The CGST (Amendment) Bill, 2023 was introduced in the Lok Sabha on August 11, 2023. The proposed amendments are as under:
"Online gaming" is defined in section 2 (80A).
"Online money gaming" is defined in section 2 (80B).
"Specified actionable claim" is defined in section 2 (102A).
"Virtual digital asset" is defined in section 2 (117A).
The definition of "supplier" in section 2(105) is modified to provide clarity regarding who would be considered as the supplier in the case of the supply of a specified actionable claim.
Registration is made mandatory under Section 24 for the person supplying online money gaming from a place outside India to a person in India
The entry 'lottery, betting, and gambling' in Schedule III with the words 'specified actionable claims'.
Click to view / Download CGST (Amendment) Bill, 2023
Date : 12/08/2023
CBIC -
CGST Notification Issued on 04/08/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
36/2023-Central Tax |
04/08/2023 |
This notification specifies the special procedure to be followed by the electronic commerce operators in the case of supplies of goods made through them by persons who opt to pay tax under section 10 of the GST Act. (Composition scheme). This procedure comes into effect from 01/10/2023. The procedure is summarized hereunder:
1. The electronic commerce operator is prohibited from allowing any inter-State supply of goods through its platform by the said person
2. The electronic commerce operator must collect tax at source under subsection (1) of section 52 of the GST Act for the supplies of goods made by the said person through its platform.
3. The electronic commerce operator is required to electronically submit the details of supplies of goods made by the said person through its platform in the statement in FORM GSTR-8.
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2. |
37/2023-Central Tax |
04/08/2023 |
This notification, specifies a special procedure for electronic commerce operators who are required to collect tax at source under section 52 of the said Act. This comes into effect from 01/10/2023. The key points of the special procedure are as follows:
1. the electronic commerce operator shall allow the supply of goods through it by the said person only if enrolment number has been allotted on the common portal to the said person;
2. The electronic commerce operator is not allowed to facilitate any inter-State supply of goods through its platform by the said person
3. The electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of supply of goods made through it by the said person
4. The electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement in FORM GSTR-8 electronically on the common portal.
5. In case Multiple electronic commerce operators are involved in a single supply of goods through e-commerce platform, the term "the electronic commerce operator" shall refer to the operator who finally releases the payment to the said person for the supply made by the said person through that operator.
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3. |
38/2023-Central Tax |
04/08/2023 |
CBIC issues CGST (Second Amendment) Rules, 2023 to implement GST Council recommendations, including revised time for furnishing bank details post-GST registration, physical verification of business premises in certain cases, dealing with the difference in ITC, E way bill requirement for intra-state movement of precious metals like gold etc. |
Click to view / Download Notification
Date : 05/08/2023
51st GST Council Meeting - 2nd August 2023
The Council recommended certain amendments in the CGST Act, 2017 and IGST Act, 2017, including amending Schedule III of CGST Act, to provide further clarity on the taxation of supplies in casinos, horse racing, and online gaming.
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GST on online money gaming services and
Casinos
A specific provision will be inserted in the IGST
Act to impose GST
liability on the supply
of online money gaming
services by a supplier
located outside India to
a person in India. The
supplier can register
through a simplified
registration scheme for
single registration in
India. Non-compliance
may result in blocking
public access to related
information hosted on
their computer
resources.
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The valuation of supply of online gaming and actionable claims in casinos will be based on the amount paid or payable to the supplier by or on behalf of the player, excluding the amounts entered into games/bets out of winnings of previous games/bets. This valuation method will be used instead of valuing each bet placed individually.
The CGST Rules, 2017, will be amended to insert specific provisions for the valuation of supply of online gaming and supply of actionable claims in casinos.
Efforts will be made to complete the process of making amendments in the Act at the earliest, with the amendments intended to come into effect from 1st October 2023.
These recommendations are aimed at providing clarity and consistency in the taxation of supplies related to casinos, horse racing, and online gaming, and they are expected to be implemented from 1st October 2023.
Click to view / Download GST Council Meeting - Press Release
Image Source: money control /PIB
Date : 03/08/2023
CBIC - CGST Circular Issued on 01/08/2023
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S.No. |
Circular No. |
Date |
Subject |
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1. |
200/12/2023-GST |
01/08/2023 |
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
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2. |
201/13/2023-GST |
01/08/2023 |
Clarifications regarding applicability of GST on certain services |
Click to view / Download Circular
CBIC -
IGST Notification Issued on 31/07/2023
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.
Click to view / Download Notification
CBIC -
CGST Notification Issued on 31/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
27/2023-Central Tax |
31/07/2023 |
Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021). |
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2. |
28/2023-Central Tax |
31/07/2023 |
Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). |
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3. |
29/2023-Central Tax |
31/07/2023 |
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. |
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4. |
30/2023-Central Tax |
31/07/2023 |
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. |
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5. |
31/2023-Central Tax |
31/07/2023 |
CBIC extends mandatory biometric-based Aadhaar authentication for GST registration in Puducherry also through amending the proviso to Rule 8(4B). |
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6. |
32/2023-Central Tax |
31/07/2023 |
CBIC exempts registered persons with annual aggregate turnover up to two crore rupees from filing annual returns for the FY 2022-23 also. |
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7. |
33/2023-Central Tax |
31/07/2023 |
By this notification, the Central Government, has notified "Account Aggregator" as the systems through which information can be shared by the common portal based on consent under Section 158A of the Central Goods and Services Tax Act, 2017 giving effect to the recommendations of GST council in its 50th meeting. |
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8. |
34/2023-Central Tax |
31/07/2023 |
CBIC notification exempts dealers with turnover below the registration threshold from GST registration if they supply goods through electronic commerce operator who is required to collect tax at source under Section 52 subject the conditions specified in the notification. |
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9. |
35/2023-Central Tax |
31/07/2023 |
Seeks to amend Notification No. 27/2022 dated 26.12.2022. |
Click to view / Download Notification
Date : 03/08/2023
CBIC -
CGST Notification Issued on 26/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
06/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 11/2017- Central Tax (Rate) amended to notify that if GTA have exercised the option of paying GST under forward charge for a particular financial year, they shall be deemed to have exercised it for the subsequent financial years also until they file a declaration to revert to reverse charge mechanism (RCM) as per the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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2. |
07/2023-Central Tax (Rate) |
26/07/2023 |
Notification No. 12/2017- Central Tax (Rate) amended to extend the GST exemption on satellite launch services provided by any suppliers including private organisations based on the recommendations of the GST Council in its 50th meeting on 11.07.2023. |
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3. |
08/2023-Central Tax (Rate) |
26/07/2023 |
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. |
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4. |
09/2023-Central Tax (Rate) |
26/07/2023 |
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. |
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5. |
10/2023-Central Tax (Rate) |
26/07/2023 |
Amendment to Notification No. 26/2018- Central Tax (Rate) to change the reference of Foreign Trade Policy (FTP) to the new FTP notified on 31/03/2023 wherever referred to in the notification. |
Click to view / Download Notification
Date : 27/07/2023
GSTN - offline tool for GSTR-9 and GTR-9C for Financial Year 2022-23 released
The Goods and Services Tax Network (GSTN) has released the offline utility for: GSTR-9 and GSTR-9C, for the Financial Year 2022-23.
The link to download GSTR 9 and 9C are
https://www.gst.gov.in/download/gstr9
https://www.gst.gov.in/download/gstr9c
Date : 24/07/2023
CBIC -
CGST Circular Issued on 17/07/2023
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S.No. |
Circular No. |
Date |
Subject |
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1. |
192/04/2023-GST |
17/07/2023 |
CBIC clarifies that in the case of wrong availment of ITC in IGST no interest liability will be imposed under section 50(3) of the CGST Act, 2017 if the combined credit of IGST, CGST, and SGST has never been lower than the amount of wrongly availed IGST credit. |
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2. |
193/05/2023-GST |
17/07/2023 |
CBIC issues clarification on dealing with the difference in ITC availed in FORM GSTR-3B and FORM GSTR-2A for the period from 01.04.2019 to 31.12.2021. |
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3. |
194/06/2023-GST |
17/07/2023 |
CBIC issues clarification on TCS liability under Section 52 of the CGST Act, 2017 in cases involving multiple E-commerce Operators in a single transaction. |
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4. |
195/07/2023-GST |
17/07/2023 |
CBIC issues clarification on the availability of Input Tax Credit (ITC) for warranty replacement of parts and repair services during the warranty period. |
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5. |
196/08/2023-GST |
17/07/2023 |
CBIC clarifies that the holding of shares of a subsidiary company by a holding company is not considered a supply of services and is not taxable under GST. |
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6. |
197/09/2023-GST |
17/07/2023 |
CBIC clarifies on various refund-related issues |
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7. |
198/10/2023-GST |
17/07/2023 |
CBIC Clarifies on various issues pertaining to e-invoice. |
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8. |
199/11/2023-GST |
17/07/2023 |
CBIC clarifies the taxability of services provided between offices of the same organization located in different states, treating them as distinct persons, and provides guidelines on the distribution of credit for common input services |
Click to view / Download Circular
Date : 18/07/2023
CBIC -
CGST Notification Issued on 17/07/2023
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S.No. |
Notification No. |
Date |
Subject |
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1. |
18/2023 – Central Tax |
17/07/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-1 for the tax periods April, May and June 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto July 31st, 2023. |
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2. |
19/2023 – Central Tax |
17/07/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-3B for the tax periods April, May and June 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto July 31st, 2023. |
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3. |
20/2023 – Central Tax |
17/07/2023 |
The due date for furnishing details of outward supplies in FORM GSTR-3B for quarter ending June, 2023 in respect of registered persons whose principal place of business is in Manipur has been further extended upto July 31st, 2023. |
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4. |
21/2023 – Central Tax |
17/07/2023 |
The due date for filing FORM GSTR-7 for April, May, and June 2023 has been extended upto July 31st 2023, for registered persons in Manipur. |
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5. |
22/2023 – Central Tax |
17/07/2023 |
The amnesty period for non-filers of GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 has been further extended upto August 31, 2023. |
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6. |
23/2023 – Central Tax |
17/07/2023 |
The time limit for application for revocation of cancellation of registration has been further extended upto August 31, 2023. |
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7. |
24/2023 – Central Tax |
17/07/2023 |
The time limit for furnishing the valid returns has been further extended upto August 31, 2023 for availing the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62. |
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8. |
25/2023 – Central Tax |
17/07/2023 |
Amnesty scheme of waiver from late fee in excess of Rs. 10,000/- per return for non-filers of GSTR-9 for the periods July 2017 to March 2018 to 2021-22 has been extended till August 31, 2023. |
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9. |
26/2023 – Central Tax |
17/07/2023 |
Amnesty scheme of waiver of late fee in excess of Rs. 500/- for GSTR-10 non-filers has been further extended upto August 31, 2023. |
Click to view / Download Notification
Date : 18/07/2023
GST Council Meeting - July 11, 2023
Union Finance Minister Nirmala Sitaraman chaired the 50th meeting of the GST Council held on 11th July, 2023 at Vigyan Bhawan, New Delhi.
The matters discussed in the meeting and the recommendations of the council broadly are
Proposed Reduction in GST rates
Recommendations relating to GST rates on Goods
Recommendations relating to GST rates on Services
Amendment proposed in GST Legislation
Amendment proposed in GST Rules
Amendment in CGST Rules, 2017
Measures for facilitation of trade
Recommendation on issue of Clarificatory circulars
Click to view / download GST Council Meeting - Press Release
Date : 12/07/2023
Advisory: Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B)
GSTN has introduced a functionality on the GST portal for taxpayers to explain differences between GSTR-1 and GSTR-3B returns online as directed by the GST Council. It compares declared liability with paid liability, and if variations exceed limits, taxpayers receive an intimation (DRC-01B) to which they must reply using Form DRC-01B Part B, providing clarification and details. It is also stated that if reply has not been filed in Part B of Form DRC 01B for any period the taxpayers will not be able to file GSTR 1.IFF for the subsequent period. Hence it is to be ensured timely filing of Form DRC-01B Part B to avoid any interruptions in the filing of GSTR-1/IFF.
Click to view / Download Advisory
Date : 30/06/2023
GSTR-3B due date extended for May
2023 in Gujarat districts
G STR-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.
Click to view / Download Notification No. 17/2023-GST
Date : 29/06/2023
GSTR-1, GSTR-3B, and GSTR-7 filing due dates for April & May 2023 in Manipur extended till 30th June.
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S.No. |
Notification No. |
Date |
Subject |
|
1. |
14/2023 – Central Tax |
19/06/2023 |
The due date for filing FORM GSTR-1 for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur. |
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2.. |
15/2023 – Central Tax |
19/06/2023 |
The due date for filing FORM GSTR-3B for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur. |
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3.. |
16/2023 – Central Tax |
19/06/2023 |
The due date for filing FORM GSTR-7 for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur. |
Date : 20/06/2023
Guidelines for processing of applications for registration – regarding
The board has directed the proper officer to carefully review and verify the information and documents provided by applicants for GST registration. They should give special attention to high-risk cases and check for any previous registrations using the same PAN. The officer should consider factors such as past cancellations, suspensions, rejections, and the riskiness of the business location. If any deficiencies are found, the officer must send an electronic notice (Form GST REG-03) within the prescribed time limit requesting clarification or additional information. The registration can be approved if the officer is satisfied with the applicant's response (Form GST REG-04). If Aadhaar authentication is not completed, a physical inspection of the business premises is required.
Click to view / Download Instruction No. 03/2023-GST
Date : 15/06/2023
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
Click to view / Download 2- Factor Authentication for e-Way Bill and e-Invoice System
Date : 14/06/2023
E-Invoice Verifier App by GSTN - Advisory
The E invoice verifier app is designed to simplify the process of verifying e-Invoices and related details. It offers several key features and benefits, including QR code verification, a user-friendly interface, Invoice Registration Portals, and a non-login based operation. Users can download the app from the Google Play Store. The app allows users to scan QR codes on e-Invoices to authenticate the embedded information. Users can refer to the app's FAQs for more detailed information and guidance.
Click to view / Download GSTN Advisory -E-Invoice Verifier App by GSTN - Advisory
Date : 08/06/2023
Generation and quoting of Document RFN on
communication/document pertaining to search and inspection-reg.
Karnataka State GST Department has instructed all their officers to generate RFN (Reference Number) through GSTN portal in respect of all offline communication Iphysically generated communication such as Notices, Adjournments, Orders, Reminders and RFN so generated shall be superscribed on the document. This system enhances transparency and accountability in the communication and documentation processes of the Karnataka State GST Department.
The process to generate RFN by the State Officer in the Back Office (BO) portal is as below:
1. Tax officers need to navigate to Services > RFN Generation on the BO Portal.
2. They should enter the required details in the provided fields.
3. Clicking on the "Generate RFN" button will generate the RFN.
4. The generated RFN should be mentioned in the communication sent to the taxpayer.
Taxpayers can verify the RFN on the GST common portal as per following process:
1. Access the GST common portal.
2. Navigate to Services > User Services > Verify RFN.
3. Follow the instructions provided to verify the RFN of the document or communication.
It is also clarified that the guidelines given in this circular are procedural in nature and hence cannot be made use of in interpretation of provisions of the law.
Click to view / Download Circular No: G5T-02/2023-24
Date : 08/06/2023
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. |
|
Click to view / Download GST E-Way
Bill System Adds New Functionalities
for Enrolled Transporters and Common
Enrolled Taxpayers
Image courtesy: IndiaMART
Date :
29/05/2023
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.
Click to view / Download Instruction No. 02/2023-GST
Date : 29/05/2023
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.
|
S.No. |
Notification No. |
Date |
Subject |
|
1. |
11/2023 – Central Tax |
24/05/2023 |
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. |
|
2.2. |
12/2023 – Central Tax |
24/05/2023 |
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. |
|
3.3. |
13/2023 – Central Tax |
24/05/2023 |
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. |
Date : 26/05/2023
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 notn.no. 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.
Click to view / Download Circular: F.3/432/GST/ Policy/2022 /582-89
Date : 15/05/2023
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