GSTN Advisory for Enabling Rectification Applications under Notification 22/2024-CT   
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GSTN Advisory for Enabling Rectification Applications under Notification 22/2024-CT

  The Central Government issued Notification No. 22/2024 – CT on 08.10.2024 based on the recommendations of the 54th GST Council.

  Registered taxpayers can apply for rectification of demand orders issued for wrongful Input Tax Credit (ITC) availment under Section 16(4) of the CGST Act, if such ITC is now permitted under the newly inserted Section 16(5) and/or Section 16(6).

  Taxpayers can access the rectification application feature on the GST Portal. Login > Services > User Services > My Applications > "Application for rectification of order".

  Download the Annexure A (Word format) from the provided hyperlink.

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Date : 07/01/2025

GSTN Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st December, 2024

  The technical challenges affecting the e-way bill portal have been resolved, and the portal is now fully operational. E-way bills expiring on 31st Dec 2024 can now be extended until 1st Jan 2025 midnight.

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Date : 01/01/2025

CGST Circular - Dated 31st December 2024

S.No.

Circular No.

Date

Subject

1.

240/34/2024-GST

31/12/2024

Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform.

2.

241/35/2024-GST

31/12/2024

Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract.

3.

242/36/2024-GST

31/12/2024

Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients

4.

243/37/2024-GST

31/12/2024

Clarification on various issues pertaining to GST treatment of vouchers

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Date : 31/12/2024

GSTN Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System

  The advisory outlines specific instructions for entering Receipt Numbers for goods transported via Leased Wagons in the EWB system. By mandating the use of the prefix "L" and ensuring adherence to the prescribed format, taxpayers can facilitate accurate validation and seamless processing of E-Way Bills. Implementing these guidelines, effective from January 1, 2025.

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Date : 23/12/2024

55th GST Council Meeting - December 21, 2024


Changes in GST Rates of Goods:

  Popcorn with salt and spices (if unpackaged) will attract 5% GST, pre-packaged popcorn will have a 12% GST rate, and caramel-coated popcorn will be taxed at 18%

  The GST rate of fortified rice kernels has been reduced to 5%.

  ACC blocks containing more than 50% fly ash will now attract 12% GST, reduced from 18%.

  To exempt GST on gene therapy

  The Council approved increasing GST on the sale of old and used cars, including smaller petrol/diesel vehicles and electric vehicles, to 18% from the earlier 12%


 Changes in GST Rates of Services

  GST exemption for contributions made by general insurance companies from third-party motor vehicle premiums for the Motor Vehicle Accident Fund under Section 164B of the Motor Vehicles Act, 1988.

  GST rate for restaurant services in hotels linked to the value of supply of accommodation units in the preceding financial year:18% with ITC if the value exceeds 7,500.

  GST not applicable on penal charges for borrowers' non-compliance with loan terms.

Late Fee:

  Late fee applies for delays in filing FORM GSTR-9C (Reconciliation Statement) as part of the annual return under Section 44. Waiver of excess late fees for FY 2017-18 to 2022-23 if FORM GSTR-9C is filed by 31st March 2025.

Act and Rules:

  New Section 148A in CGST Act, 2017 to enforce a Track and Trace Mechanism for evasion-prone commodities using a Unique Identification Marking.

  New Rule 16A allows tax officers to issue temporary identification numbers for non-registered persons required to make payments.

  New Rule 67B Prescribes the method to adjust output tax liability with credit notes.

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Image Source: PIB

Date : 21/12/2024

GSTN Advisory for Entry of RR No./eT-RRs in EWB system Post EWB-FOIS Integration

  Indian Railways' FOIS is now integrated with the EWB system via APIs for better tracking and validation of goods transported by rail.

  Taxpayers using rail transport via FOIS must ensure the correct entry of RR No./eT-RRs in the EWB system.

  RR No./eT-RRs must follow the format: F< FromStationCode >< RR No >

  Update Part-B of the E-Way Bill using the "Multi-Transport Mode" option on the EWB portal.

  Mismatches trigger alerts; ensure accurate entry to avoid issues.

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Date : 18/12/2024

GSTN Advisory on Updates to E-Way Bill and E-Invoice Systems

  The updated E-Way Bill and E-Invoice Systems, effective from 1st January 2025

  Key changes include the mandatory implementation of Multi-Factor Authentication (MFA). MFA (username, password, OTP) will be mandatory for

  Taxpayers with AATO > Rs 20 Cr: from 1st January 2025.

  Taxpayers with AATO > Rs 5 Cr: from 1st February 2025.

  All other taxpayers: from 1st April 2025

  Documents older than 5th July 2024 will not be eligible for EWB generation from 1st January 2025.

  EWB extensions will be capped at 360 days from the original generation date.

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Date : 17/12/2024

GSTN Advisory for Biometric-Based Aadhaar Authentication for GST Registration Applicants of Chhattisgarh, Goa and Mizoram

  Biometric-based Aadhaar authentication implemented by GSTN in Chhattisgarh, Goa, and Mizoram as of 15th December 2024

  After submitting Form GST REG-01, applicants receive an email with OTP-based Aadhaar Authentication link , Appointment booking link.

  The applicant is required to carry the documents like Original Aadhaar and PAN Cards and confirmation email (soft/hard copy).

  ARNs are generated post-verification. Operating days and hours depend on state-specific administrative guidelines.

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Date : 15/12/2024

CGST Notification -CBIC Designates Officers for DGGI Adjudication Under GST Acts- Dated 13th December 2024

  The Central Board of Indirect Taxes and Customs (CBIC), exercising powers under the Central GST Act, 2017, and the Integrated GST Act, 2017, has designated specific officers to adjudicate notices issued by the Directorate General of GST Intelligence (DGGI).

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Date : 13/12/2024

CGST Notification - Extension of GSTR-3B Due Date for Murshidabad Taxpayers - Dated 10th December 2024

  This notification, issued under the Central Goods and Services Tax Act, 2017, extends the due date for filing GSTR-3B for October 2024 to December 11, 2024. This extension applies specifically to registered taxpayers whose principal place of business is in Murshidabad, West Bengal. The notification takes effect retroactively from November 20, 2024.

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Date : 10/12/2024

GSTN Advisory on Biometric-Based Aadhaar Authentication for GST Registration in Haryana, Manipur, Meghalaya, and Tripura

  Biometric-based Aadhaar Authentication and document verification functionality is implemented in Haryana, Manipur, Meghalaya, and Tripura as of 7th December 2024.

  After submitting Form GST REG-01, applicants receive an email with OTP-based Aadhaar Authentication link , Appointment booking link.

  The applicant is required to carry the documents like Original Aadhaar and PAN Cards and confirmation email (soft/hard copy).

  ARNs are generated post-verification. Operating days and hours depend on state-specific administrative guidelines.

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Date : 08/12/2024

Amendment to Circular No. 31/05/2018-GST: Designation of Proper Officer under Sections 73 & 74 of CGST and IGST Acts

  The amendment to Circular No. 31/05/2018-GST, dated 9th February 2018, clarifies the designation of the proper officer responsible for issuing notices and orders under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, 2017, and the Integrated Goods and Services Tax (IGST) Act, 2017.

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Date : 04/12/2024

GSTN Advisory on mandatory Sequential Filing of GSTR-7 Returns as per Notification No. 17/2024

  As per Notification No. 17/2024-Central Tax (27th September 2024), sequential filing of GSTR-7 is mandatory starting October 2024.

  Returns must be filed in chronological order. If no deductions are made for a particular month, a NiL return must be filed.

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Date : 04/12/2024

CGST Notification - Dated 27th November 2024

S.No.

Notification No.

Date

Subject

1.

27/2024-Central Tax

25/11/2024

Amends Notification No. 02/2017-Central Tax dated June 19, 2017. The amendment replaces Table V, grants powers to Additional Commissioners or Joint Commissioners of Central Tax to pass orders on notices issued by officers of the Directorate General of GST Intelligence. It comes into effect from 1st day of December, 2024

2.

28/2024-Central Tax

27/11/2024

The notification seeks to appoint a common adjudicating authority for handling Show Cause Notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI).

3.

29/2024-Central Tax

27/11/2024

This notification has extended the due date for filing GSTR-3B for October 2024 to November 30, 2024, for registered taxpayers in Manipur. This extension, effective from November 20, 2024

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Date : 27/11/2024

GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh

  GSTN introduces Biometric-based Aadhaar Authentication Rolled out in Madhya Pradesh on 27th November 2024.

  The applicant will receive either of the OTP-based Aadhaar Authentication or Appointment at GST Suvidha Kendra (GSK) for biometric and document verification.

  Confirmation e-mail sent after booking. At the time of the visit of GSK, the applicant is required to carry the Aadhaar Card and PAN Card (Original Copies) and a copy (hard/soft) of the appointment confirmation e-mail

  Appointment must be within the permissible period. ARN generated post successful verification

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Date : 27/11/2024

GSTN Advisory for Reporting TDS Deducted by scrap Dealers in October 2024

  As per Notification No. 25/2024, registered persons receiving metal scrap supplies from another registered person must deduct TDS under Section 51 of the CGST Act, 2017, effective from 10th October 2024.

  Affected taxpayers are instructed to report the consolidated TDS for the period 10.10.2024 to 30.11.2024 in the GSTR-7 return for November 2024.

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Date : 26/11/2024

Extension of Due Date for October 2024 GSTR-3B Filing for Maharashtra and Jharkhand (26/2024 Central Tax)

  The due date for filing GSTR-3B returns for October 2024 is extended upto 21st November 2024. This extension is specifically for registered persons whose principal place of business is in Maharashtra and Jharkhand.

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Date : 18/11/2024

GSTN Advisory regarding IMS during initial phase of its implementation

  IMS is an optional feature on the GST Portal introduced in October 2024. It enables recipients to verify, accept, reject, or keep invoices/records pending.

  ITC for rejected records is not available in GSTR-2B

  Taxpayers are advised to review and, if needed, manually correct any ITC or liability discrepancies in GSTR-3B before final submission, ensuring accuracy based on their records.

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Date : 12/11/2024

GSTN Advisory For Waiver Scheme Under Section 128A

  The GST Council's 53rd meeting on June 22, 2024, recommended waiving interest and penalties on tax demands issued under Section 73 of the CGST Act for FYs 2017-18, 2018-19, and 2019-20.

  The scheme was formalized through Notification No. 20/2024, dated October 8, 2024, with Rule 164, CGST Rules, becoming effective from November 1, 2024.

  Forms GST SPL-01 and GST SPL-02 are in development and expected to be available in the portal's first week of January 2025.

For demand orders, use the "payment towards demand" option. Taxpayers are encouraged to pay the tax amount promptly to secure waiver benefits before the March 31, 2025, deadline.

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Date : 08/11/2024

GSTN Advisory for Form GST DRC-03A

  Some taxpayers paid demands using Form DRC-03 instead of the “Payment towards demand” facility on the GST portal, leaving the demand unpaid status in the liability register.

  Form GST DRC-03A was introduced via Notification No. 12/2024 on 10th July 2024.

  Once details are entered, the system auto-fills information, adjusts payments, and updates the taxpayer’s liability ledger.

Taxpayers can consult a detailed advisory and FAQs for guidance. For issues, taxpayers can raise a ticket under “DRC-03A-Filing” on the Grievance Redressal Portal at https://selfservice.gstsystem.in.

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Date : 05/11/2024

GSTN Advisory for 30-Day e-Invoice Reporting Limit for Taxpayers with AATO of 10 Crores and Above

  Starting from 1st April 2025, taxpayers with an AATO of 10 crores and above must report e-Invoices within 30 days of the invoice date

  Taxpayers with an AATO below 10 crores are exempt from this restriction.

  Example Scenario: For an invoice dated 1st April 2025, it must be reported by 30th April 2025. The IRP system will reject submissions beyond the 30-day limit

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Date : 05/11/2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Ladakh

  Rule 8 of the CGST Rules, 2017, now includes biometric Aadhaar authentication with a photograph and verification of original documents uploaded during the GST registration application. This new functionality in Ladakh on October 30, 2024.

  Applicants receiving an OTP link. Applicants directed to GSKs must book an appointment through the provided link, available for Ladakh residents

  Applicants need to bring: Appointment confirmation (hard or soft copy), Original Aadhaar and PAN cards,Original copies of uploaded documents.

  Biometric verification and document checks complete the process, allowing ARN generation.

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Date : 30/10/2024

GSTN Advisory on Barring of GST Return on expiry of three years

  According to Notification No. 28/2023 – Central Tax, dated 31st July 2023, taxpayers will no longer be able to file their GST returns after the expiry of three years from the due date.

  This applies to key returns like GSTR-1, GSTR-3B, GSTR-9, and others under Sections 37, 39, 44, and 52 of the CGST Act.

  These changes expected to be enforced on the GST portal by early 2025

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Date : 29/10/2024

GSTN Advisory on Reg 07

  GSTN has introduced changes in Form GST REG-07 to facilitate compliance for metal scrap buyers.

  In Part B of Table 2, under the "Constitution of Business" section, buyers must select "Others" . A text box will appear where the taxpayer must enter “Metal Scrap Dealers.”

  After entering the above details, the taxpayer must complete the rest of the form and submit it on the GST portal

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Date : 22/10/2024

GSTN Advisory for Locking of auto-populated liability in GSTR-3B

  GSTN offers pre-filled GSTR-3B forms to minimize errors and assist taxpayers

  Tax liability is auto-populated from GSTR-1 / GSTR-1A / IFF. ITC is auto-populated from GSTR-2B.

  From January 2025, taxpayers will not be allowed to alter auto-populated liabilities in GSTR-3B directly.

  Locking of ITC in GSTR-3B, tied to the rollout of IMS, will be implemented at a later date.

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Date : 17/10/2024

CGST Circular - Dated 15th October 2024

S.No.

Circular No.

Date

Subject

1.

237/31/2024-GST

15/10/2024

Clarification on Implementation of Sub-sections 16(5) and 16(6) of CGST Act, 2017. Notification No. 22/2024 – Central Tax (dated October 8, 2024) provides a special process to rectify orders issued under Sections 73, 74, 107, or 108.

2.

238/32/2024-GST

15/10/2024

Circular No. 238/32/2024-GST clarifies the implementation of Section 128A of the CGST Act, 2017, effective from November 1, 2024, providing a framework for waiver of interest or penalties for tax demands under Section 73 for FY 2017-18, 2018-19, and 2019-20.

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Date : 15/10/2024

GSTN Advisory for GSTR-9/9C

  Starting FY 2023-24, the GST system will auto-populate eligible Input Tax Credit (ITC) for domestic supplies (excluding reverse charge and import ITC) from Table 3(I) of GSTR-2B into Table 8A of GSTR-9.

  These updates are effective on the GST portal from October 15, 2024.

  Additionally, a validation utility will be rolled out progressively to assist taxpayers in verifying the auto-populated data for the entire financial year (April 2023 to March 2024).

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Date : 15/10/2024

GSTN Advisory on IMS

  IMS introduced on 14th October 2024.It helps taxpayers match their invoices with those issued by suppliers to ensure correct Input Tax Credit (ITC) claims.

  Taxpayers can take action on invoices via IMS starting from 14th October 2024.

  First GSTR-2B will be generated on 14th November 2024 for the October 2024 return period. Actions taken on IMS will be reflected in GSTR-2B

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Date : 14/10/2024

GSTN Advisory for New GST Provision for Metal Scrap Transactions

  The government’s Notification 25/2024-Central Tax, issued on October 9, 2024, mandates businesses dealing with metal scrap to comply with GST registration requirements under Section 51 of the CGST Act, 2017. These entities will need to register through FORM GST REG-07, with the GST portal soon facilitating this process.

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Date : 13/10/2024

CGST Circular - Dated 11th October 2024

S.No.

Circular No.

Date

Subject

1.

234/28/2024-GST

11/10/2024

The 54th GST Council meeting held on September 9, 2024, in New Delhi, provided several key clarifications and recommendations on GST applicability across various sectors. 18% GST applies to affiliation services provided by universities to their affiliated colleges. Affiliation to government schools (owned or controlled by government entities) is exempt from GST w.e.f. 10.10.2024. 5% GST applies to seat-sharing helicopter services from 10.10.2024. PLC is part of construction services and attracts the same GST rate as construction services when collected before a completion certificate.

2.

235/29/2024-GST

11/10/2024

It sets a 12% GST rate on extruded or expanded savory snacks (effective from October 10, 2024) but maintains an 18% rate for past periods. Roof-mounted air conditioning units for railways are classified under HS 8415, attracting 28% GST. Seats for motorcycles (HS 8714) will continue to attract 28% GST, while the rate for car seats (HS 9401) will increase to 28%, effective from October 10, 2024.

3.

236/30/2024-GST

11/10/2024

This circular, based on the recommendations of the 54th GST Council meeting, clarifies the intent behind the "as-is" or "as-is, where-is" basis for regularizing past GST payments. It addresses cases where conflicting interpretations led to varied GST rates being applied. If taxpayers paid a lower rate or claimed exemptions due to genuine doubts, those payments will be accepted as full discharge of liability. However, no refund will be given to those who paid higher rates

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Date : 11/10/2024

CGST Notification - Dated 09th October 2024

S.No.

Notification No.

Date

Subject

1.

24/2024-Central Tax

09/10/2024

A new proviso has been inserted. Metal scrap covered under Chapters 72 to 81 of the Customs Tariff Act, 1975. This amendment effect from October 10, 2024.

2.

25/2024-Central Tax

09/10/2024

Amendment to Notification No. 50/2018-Central Tax. It includes registered persons receiving metal scrap (Chapters 72 to 81 of the Customs Tariff Act, 1975) from other registered persons. The amendment effect from October 10, 2024.

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Date : 09/10/2024

CGST Notification - Dated 08th October 2024

S.No.

Notification No.

Date

Subject

1.

20/2024-Central Tax

08/10/2024

This notification introduce various changes to the GST Rules. Rule 47A, 164 was inserted. Rule 86(4B) , 89(4A),89(4B) ,96(10) are omitted. New forms (GST SPL-01 to GST SPL-08) are introduced with Effective from 01.11.2024.

2.

21/2024-Central Tax

08/10/2024

The notification specifies the tax payments related to notices, statements, or orders issued under section 128A. For registered persons who have received a notice, statement, or order under section 128A, the deadline for payment to qualify for waiver of interest/penalties is March 31, 2025. The notification will effect on November 1, 2024.

3.

22/2024-Central Tax

08/10/2024

Central Government has notified the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. The affected taxpayer must submit an application for rectification electronically within six months from the notification’s issuance date.

4.

23/2024-Central Tax

08/10/2024

The notification, effective from November 1, 2024, waives part of the late fee under Section 47 of the CGST Act for delayed filing of GSTR-7 returns starting from June 2021. 25rupees per day for delayed filing.

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Date : 08/10/2024

CGST (RATE) Notification - Dated 08th October 2024

S.No.

Notification No.

Date

Subject

1.

05/2024 - Central Tax(Rate)

08/10/2024

This Notification introduces amendments to tax rates for certain goods. New pharmaceutical drugs (2.5%) such as Trastuzumab Deruxtecan, Osimertinib, and Durvalumab are added. Extruded or expanded savory/salted products (excluding un-fried or un-cooked snack pellets) are added. Modification of snack pellet definitions and reclassification of seats (except for aircraft and motor vehicles). These changes take effect from October 10, 2024.

2.

06/2024 - Central Tax(Rate)

08/10/2024

This notification amends the earlier CGST notification (No. 4/2017) and introduces new provisions regarding the supply of metal scrap. It specifies that metal scrap falling under headings 72 to 81.This will come into effect on October 10, 2024.

3.

07/2024 - Central Tax(Rate)

08/10/2024

This notification introduces an amendment to adding provisions related to the transportation of passengers by helicopter on a seat-share basis. It specifies that such services will attract a 2.5% rate. The notification will come into effect on October 10, 2024.

4.

08/2024 - Central Tax(Rate)

08/10/2024

This notification introduces amendments to the earlier GST notification No. 12/2017 Central Tax (Rate) and makes several changes. Services like metering equipment on rent, testing, shifting of meters, etc., related to electricity transmission and distribution, will now be exempt from GST. Services provided by educational boards to schools established or controlled by the government are exempt. The notification will effect from October 10, 2024.

5.

09/2024 - Central Tax(Rate)

08/10/2024

It specifies that services related to the renting of any property (other than residential dwellings). This amendment will come into effect on October 10, 2024.

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Date : 08/10/2024

IGST (Rate) Notification - Dated 08th October 2024

S.No.

Notification No.

Date

Subject

1.

05/2024-Integrated Tax (Rate)

08/10/2024

Three pharmaceutical products have been added such as Trastuzumab Deruxtecan , Osimertinib, Durvalumab to the 5% tax rate . Seats other than those for aircraft and motor vehicles are specified to be taxed at 18%.A new entry (S. No. 210A) is introduced for seats used in motor vehicles, taxed at 28%.

2.

06/2024-Integrated Tax (Rate)

08/10/2024

The amendment adds a new entry (S. No. 8) to the table, specifying that the supply of metal scrap (under HS codes 72 to 81). The notification will effect from October 10, 2024.

3.

07/2024-Integrated Tax (Rate)

08/10/2024

This notification amends the earlier notification No. 8/2017-Integrated Tax (Rate) to introduce a new entry (ivb) under serial number 8. It specifies that the transportation of passengers by air in a helicopter on a seat-sharing basis will be subject to a 5% IGST rate. The changes will effect from October 10, 2024.

4.

08/2024-Integrated Tax (Rate)

08/10/2024

This notification amends the earlier notification No. 9/2017-Integrated Tax (Rate) to introduce several key changes, effective from October 10, 2024. Import of Services by Foreign Airlines (Entry 10L), Electricity-related Services (Entry 26A) and Entry 69A, 72, 46A inserted.

5.

09/2024-Integrated Tax (Rate)

08/10/2024

This amendment to notification No. 10/2017-Integrated Tax (Rate) introduces a new entry (6AB) to the table, effective from October 10, 2024. The new provision specifies that Renting of any property other than a residential dwelling.

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Date : 08/10/2024

GSTN Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana

  This new functionality has been launched on 5th October 2024 in Kerala, Nagaland, and Telangana.

  After submitting Form GST REG-01, applicants receive OTP-based Aadhaar Authentication or Appointment booking link for Biometric-based Aadhaar Authentication at a GST Suvidha Kendra (GSK)

  After booking appointment, applicants receive a confirmation e-mail. The applicant must visit the GSK on the scheduled date with all required documents, including Aadhaar and PAN.

  ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.

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Date : 05/10/2024

GSTN Advisory on Proper Entry of RR No./Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS Integration

  Indian Railways Parcel Management System (PMS) is now integrated with the E-Way Bill (EWB) system via APIs, enabling seamless data transfer for better traceability and compliance.

  Taxpayers must enter the correct Railway Receipt (RR) or Parcel Way Bill (PWB) number

  The RR No./PWB must follow the format: PXXXRRNo, where "P" represents PMS, "XXX" is the station code, and "RRNo" is the Railway Receipt number.

  RR numbers should be entered exactly as shown in the RR receipt.

  Correct entry of the RR No./PWB ensures smooth goods tracking, timely validation

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Date : 04/10/2024

GSTN Advisory on GSTN e-Services App to Replace e-Invoice QR Code Verifier App

  The newly launched GSTN e-Services app enhances user convenience by replacing the previous e-Invoice QR Code Verifier App.

  It offers features such as e-Invoice verification, GSTIN search, return filing history access, and multiple input methods (text, voice, scan), along with result sharing capabilities.

  Available soon on Google Play Store and App Store, the app requires no login, and a detailed manual will be provided shortly.

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Date : 01/10/2024

CGST Notification - Dated 30th September 2024

S.No.

Notification No.

Date

Subject

1.

18/2024 - Central Tax

30/09/2024

The Central Government, based on the GST Council's recommendations, has empowered the Principal Bench of the Appellate Tribunal (under Section 109 of the GST Act) to assess whether input tax credits or tax rate reductions have resulted in a corresponding decrease in the prices of goods and services. This notification will take effect from October 1, 2024.

2.

19/2024 - Central Tax

30/09/2024

From April 1, 2025, the designated Authority under Section 171 will no longer accept requests to examine if input tax credits or reductions in tax rates have resulted in corresponding reductions in the prices of goods or services. The notification comes into effect from the date of its publication in the Official Gazette.

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Date : 30/09/2024

GSTN Advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration in Odisha

  The recent updates to the GST registration process involve new measures for applicant identification based on biometric Aadhaar authentication and document verification, as per Rule 8 of the CGST Rules, 2017.

  This functionality has been introduced in Odisha from 28th September 2024.

  After submitting Form GST REG-01, applicants will receive an OTP-based Aadhaar authentication or book appointments at designated GST Suvidha Kendras (GSKs) for biometric verification.

  At the time of the visit of GSK, the applicant is must to carry the required documents & Aadhaar Card and PAN Card (Original Copies), etc.

  The ARN will be generated only after successful completion of the biometric authentication and document verification processes.

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Date : 29/09/2024

GSTN Advisory on Restoration of GST Returns data on Portal

  Return data is archived from the GST portal after seven years, as per the data archival policy.

  Data for July 2017 was archived on 1st August 2024. Data for August 2017 was archived on 1st September 2024.

  However, in view of the requests received from the trade due to the difficulties faced, data has been restored back on the portal.

  Taxpayers are advised to download and save necessary data, as archival will be re-implemented after prior notice.

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Date : 29/09/2024

CGST Notification No. 17/2024-Central Tax - Dated 27th September 2024

  It states that sections 118, 142, 148, and 150 of the Act will take effect from the date the notification is published in the Official Gazette, while the remaining provisions-sections 114 to 117, 119 to 141, 143 to 147, 149, and 151 to 157 will come into force on November 1, 2024.

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Date : 27/09/2024

GSTN Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities

  The documents issued by tax officers on the common portal (e.g., SCNs or Orders) are valid even if the PDF versions downloaded from the portal lack a visible digital signature.

  This is because the officers log into the portal using their digital signatures, which ensures the authenticity of the documents generated. Thus, the lack of a visible signature on the downloaded PDF does not affect the document's legitimacy, as its authenticity is ensured through the secure, digitally signed login process.

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Date : 26/09/2024

GSTN Advisory on Archival of GST Returns data on GST portal

  Section 39(11) of the CGST Act, 2017, effective from October 1, 2023, imposes a strict three-year deadline for taxpayers to file their GST returns from the due date.

  The GST portal taxpayer data for up to seven years for viewing purposes. Thus, return data will not be available to view beyond 7 years for taxpayers.

  Accordingly, on 01st August 2024 return filed for July 2017 has been archived and on 01st September 2024, data for August 2017 has been archived. Further, this data archival is going to be a monthly activity hence on 01st October, 2024 data of September 2017 shall be taken down from the GST portal.

  Taxpayers are advised to download and store any relevant data from the GST portal before it is archived, for any future reference or compliance needs.

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Date : 24/09/2024

GSTN Advisory on Draft Manual Invoice Management System

  The GST Common Portal introduced the Invoice Management System (IMS), allowing recipient taxpayers to interact more efficiently with invoices.

  Taxpayers can seamlessly accept, reject, or keep invoices pending within the system, which helps streamline their reconciliation process.

  The IMS helps taxpayers match their records with suppliers’ invoices, ensuring accurate Input Tax Credit (ITC) claims.

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Date : 17/09/2024

GSTN Advisory on Re-opening of Reporting ITC Reversal Opening Balance

  The government introduced changes in GSTR-3B through Notification No. 14/2022 to streamline the reporting of Input Tax Credit (ITC) reversal and re-claim.

  A new "Electronic Credit Reversal and Re-claimed Statement" was launched on the GST portal in August 2023 to help taxpayers report ITC reversals accurately.

  Taxpayers have an extended deadline from 15th September to 31st October 2024 to report their cumulative ITC reversals as an opening balance.

  Amendments to the declared opening balance can be made until 30th November 2024.

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Date : 17/09/2024

CGST Circular - Dated 10th September , 2024

S.No.

Circular No.

Date

Subject

1.

230/24/2024-GST

10/09/2024

The circular provides clarification on the treatment of advertising services provided by Indian companies to foreign clients under GST. Indian advertising companies providing comprehensive services to foreign clients are not intermediaries; their services qualify as exports with the place of supply outside India.

2.

231/25/2024-GST

10/09/2024

This Circular clarifies the availability of Input Tax Credit (ITC) for demo vehicles under the Central Goods & Services Tax (CGST) Act, 2017. It states that ITC is generally available for demo vehicles used by authorized dealers for promoting the sale of similar vehicles, as these are considered to be used for "further supply" of motor vehicles. However, ITC is not available if the vehicles are used for other purposes, like transportation of staff, or if the dealer merely provides marketing services without selling the vehicle directly.

3.

232/26/2024-GST

10/09/2024

The circular clarifies that data hosting services provided by Indian service providers to overseas cloud computing service providers are not considered intermediary services or services related to goods or immovable property under the IGST Act. Therefore, the place of supply for these services is determined by the default rule in section 13(2) of the IGST Act

2.

233/27/2024-GST

10/09/2024

The circular clarifies that if a registered person initially imports inputs without paying IGST and compensation cess under specific exemptions but later pays these taxes with interest and gets the Bill of Entry reassessed, the refund of IGST on exports won't be considered a violation of sub-rule (10) of rule 96 of CGST Rules. The payment of IGST and compensation cess retroactively corrects the initial exemption, allowing the exporter to claim a refund legally.

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Date : 10/09/2024

54th GST Council Meeting - September 09, 2024


Changes in GST rates of goods:

1. Namkeens and Extruded/Expanded Savory Food Products:

  GST rate on extruded or expanded savory products (excluding un-fried or un-cooked snack pellets) reduced from 18% to 12%, aligning with similar edible preparations like namkeens and bhujia.

  GST rate of 5% continues for un-fried or un-cooked snack pellets.

2. Cancer Drugs:

  GST rate on specific cancer drugs (Trastuzumab Deruxtecan, Osimertinib, and Durvalumab) reduced from 12% to 5%.

3. Metal Scrap:

  Reverse Charge Mechanism (RCM) introduced for metal scrap supply by unregistered persons to registered persons.

  TDS of 2% applicable on B2B supply of metal scrap by registered persons.


 4. RMPU Air Conditioning Machines for Railways:

  Clarification that Roof Mounted Package Unit (RMPU) Air Conditioning Machines for Railways fall under HSN 8415 with a GST rate of 28%.

5. Car and Motorcycle Seats:

  Clarification that car seats are classified under HSN 9401.

  The GST rate on car seats has been increased from 18% to 28%, aligning them with the existing GST rate for motorcycle seats. This change is applied prospectively.

Services:

1. Life and Health Insurance: A Group of Ministers (GoM) has been constituted to review GST issues on life and health insurance, with members from 13 states. The GoM will submit its report by the end of October 2024.

2. Transport of Passengers by Helicopters: GST at 5% will be applied to passenger transport by helicopters on a seat-share basis. Helicopter charters will continue to attract 18% GST.

3. Flying Training Courses: A circular has clarified that approved flying training courses conducted by DGCA-approved Flying Training Organizations (FTOs) are exempt from GST.

4. Supply of Research and Development Services: The GST Council has recommended exempting the supply of research and development services by government entities, research associations, universities, and other notified institutions funded by government or private grants.

5. Preferential Location Charges (PLC): Clarification that PLC, when paid along with construction service fees before the completion certificate is issued, forms part of a composite supply and receives the same tax treatment as the main construction service.

6. Affiliation Services: Affiliation services by educational boards like CBSE are taxable. However, services by State/Central educational boards to government schools are exempt prospectively. Past issues (from 01.07.2017 to 17.06.2021) will be regularized on an "as is where is" basis.

    GST at 18% is applicable on affiliation services provided by universities to their constituent colleges.

7. Import of Services by Branch Office: Exemption on the import of services by a branch office of a foreign airline from related persons or establishments outside India, when made without consideration.

8. Renting of Commercial Property: Renting of commercial property by an unregistered person to a registered person will be brought under the Reverse Charge Mechanism (RCM) to prevent revenue leakage.

9. Ancillary/Intermediate Services by GTA: Clarification that ancillary/intermediate services provided by a Goods Transport Agency (GTA) during the transportation of goods by road, and where a consignment note is issued, will be treated as part of a composite supply.

Other Services:

  GST liabilities for the period before 01.10.2021, where film distributors or sub-distributors acted on a principal basis, will be regularized.

  Services incidental, ancillary, or integral to the transmission and distribution of electricity, when provided as part of a composite supply, will be exempt from GST.

Measures for Facilitation of Trade:

1. Waiver of Interest or Penalty: Introduction of rule 164 in CGST Rules, 2017, for waiving interest or penalties for tax demands under section 73 of the CGST Act for FYs 2017-18 to 2019-20, with payment deadlines set until 31.03.2025. Section 128A of the CGST Act will be notified from 01.11.2024.

2. New Provisions in Section 16 of CGST Act: Notification of sections 118 and 150 of Finance (No. 2) Act, 2024, which introduce new sub-sections in section 16 of the CGST Act, with a special rectification procedure for orders related to wrong ITC claims.

3. IGST Refunds and Rule Amendments: Rules 96(10), 89(4A), and 89(4B) will be prospectively omitted to simplify the refund process.

4. Clarifications through Circulars: Issuance of circulars to address ambiguities regarding the place of supply for advertising services, ITC on demo vehicles, and data hosting services provided by Indian entities to foreign cloud providers. Additional amendments to CGST Rules, 2017, are also recommended.

B2C E-invoicing:

A pilot for B2C e-invoicing will be introduced voluntarily in selected sectors and states, aimed at enhancing business efficiency and enabling retail customers to verify invoice reporting.

Invoice Management System and New Ledgers:

Enhancements to the GST return system include new ledgers for Reverse Charge Mechanism (RCM) and Input Tax Credit Reclaim, along with an optional Invoice Management System (IMS) for managing and reconciling invoices. Taxpayers must declare their opening balances for these ledgers by 31st October 2024.

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Image Source: PIB

Date : 09/09/2024

GSTN Advisory on Biometric Aadhaar Authentication and Document Verification for GST Applicants in Bihar, Delhi, Karnataka, and Punjab

  This notice informs taxpayers about recent changes to the GST registration process, emphasizing the introduction of Biometric-based Aadhaar Authentication.

  This new functionality, developed by GSTN, was launched on 6th September 2024 in Bihar, Delhi, Karnataka, and Punjab.

  At the time of the visit of GSK, the applicant is required to carry the required documents

  Applicants must complete biometric verification within the specified period to generate the Application Reference Number (ARN).

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Date : 06/09/2024

GSTN Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5

  The Government, through Notification No. 12/2024 – Central Tax dated 10th July, 2024, has reduced the threshold for reporting inter-state taxable outward supplies to unregistered dealers from 2.5 lakh to 1 lakh

  These details must be reported in Table 5 of Form GSTR-1 and Table 6 of GSTR-5.

  Until the new functionality is available, taxpayers should continue reporting invoice-wise details for supplies over 2.5 lakh in the respective tables.

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Date : 03/09/2024

GSTN Advisory on Invoice Management System

  A new communication process on the GST portal to help taxpayers address invoice corrections and amendments with suppliers.

  IMS will assist taxpayers in matching their records with supplier invoices for accurate Input Tax Credit (ITC) claims.

  Taxpayers can accept, reject, or keep invoices pending for later action.

  The IMS will be available to taxpayers starting October 1st on the GST portal.

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Date : 03/09/2024

GSTN Advisory on Aadhaar Authentication & Document Verification for GST Registration in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh

  The recent amendments to Rule 8 of the CGST Rules, 2017 have introduced Biometric-based Aadhaar Authentication and enhanced document verification for GST registration in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh

  This new functionality, developed by GSTN, streamlines the registration process by allowing applicants to either complete OTP-based Aadhaar Authentication or schedule a biometric verification appointment at a GST Suvidha Kendra (GSK).

  Applicants must carry the appointment confirmation email, jurisdiction details, Aadhaar, PAN, and original documents to the GSK.

  Appointment for biometric verification must be booked within the permitted period to generate the ARN.

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Date : 24/08/2024

GSTN Advisory for furnishing bank account details before filing GSTR-1/IFF

  Starting from September 1, 2024, taxpayers must provide valid bank account details in their GST registration to file GSTR-1 or use the Invoice Furnishing Facility (IFF) for the August 2024 tax period and onwards.

  This requirement, under Rule 10A of the CGST Rules, 2017, was initially introduced in 2019 and mandates that bank account details be furnished within 30 days of registration or before filing GSTR-1/IFF, whichever is earlier.

  Taxpayers who have not yet updated their bank account information should do so by navigating to Services > Registration > Amendment of Registration Non-Core Fields on the GST Portal. Without valid bank account details, GSTR-1/IFF filing will not be possible.

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Date : 23/08/2024

GSTN Advisory on Introduction of RCM Liability/ITC Statement

  The new "RCM Liability/ITC Statement" on the GST Portal, introduced for tax periods from August 2024 onwards, enhances accuracy and transparency by capturing Reverse Charge Mechanism (RCM) liabilities and corresponding ITC claims.

  Taxpayers must report any excess RCM liabilities or ITC not yet balanced in their returns. Opening balances for RCM ITC should be reconciled up to July 2024 for monthly filers and up to Q1 FY 2024-25 for quarterly filers, with declarations due by 31.10.2024.

  Amendments can be made until 30.11.2024, with three opportunities for corrections.

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Date : 23/08/2024

CGST Notification -Implementation Dates for Finance Act, 2024 Sections Announced

  The notification specifies the effective dates for the implementation of different sections of the Act. The provisions of Section 13 of the Finance Act, 2024, will come into force on October 1, 2024. The provisions of Sections 11 and 12 of the Finance Act, 2024, will come into force on April 1, 2025.

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Date : 06/08/2024

GSTN Advisory on Changes in GSTR 8

  The GST Council has announced a reduction in the TCS rate from 1% to 0.5%, effective from July 10, 2024, as per Notification No. 15/2024. Period from July 1 to July 9, 2024 the old TCS rate of 1% applies. From July 10, 2024, onwards the revised TCS rate of 0.5% will be in effect

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Date : 02/08/2024

GSTN Advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration in J&K and West Bengal

  GSTN has rolled out this Biometric-based Aadhaar Authentication and document verification system in Jammu & Kashmir and West Bengal on 2nd August 2024.

  After submitting Form GST REG-01, applicants will receive a link for OTP-based Aadhaar Authentication. If receiving the OTP link, applicants follow the existing process.

  Applicants must bring Appointment confirmation email (hard/soft copy),Jurisdiction details (from intimation email),Original Aadhaar and PAN Cards. ARNs will be generated after completing the authentication and verification

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Date : 02/08/2024