Time limit for reporting of E-Invoice is 7 days for taxpayer with AATO more than Rs.100 Crores
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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

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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.

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.

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

Press Release - Automated Return Scrutiny Module for GST Returns

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

Click to view / Download Press Release - Automated Return Scrutiny Module for GST Returns

Date : 13/05/2023

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

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

Click to view / Download Notification No: 10/2023-Central Tax

Date : 11/05/2023

CBIC - CGST Notification issued on 09/05/2023

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

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

Click to view / Download Notification No: 05/2023-Central Tax (Rate)

CBIC - IGST Notification issued on 09/05/2023

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

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

Click to view / Download Notification No: 05/2023- Integrated Tax (Rate)

Date : 10/05/2023

GST E invoice - GSTN Advisory on Deferment of Implementation of Time Limit on Reporting Old E-Invoices

The competent authority has decided to delay the 7-day deadline for reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months.

It is also stated that the next date of implementation will be shared in GSTN portal in due course of time.

Click to view / Download GSTN Advisory - Deferment of Implementation of Time Limit on Reporting Old E-Invoices

Date : 08/05/2023

CBIC - Instruction No. 01/2023-GST issued on 04/05/2023

With the aim to prevent revenue loss to Government CBIC has issued instructions and guidelines for a nationwide drive from 16th May 2023 to 15th July 2023 to combat fake GST registrations and bogus Input Tax Credit (ITC) claims.

Click to download / view the CBIC Instruction

Date : 06/05/2023

Procedure for Pre-deposit relating to Central Excise and Service Tax Appeals

CBIC has clarified vide instruction Ref. CBIC-240137/14/2022-Service Tax dated 18/04/2023 that payments through DRC-03 prescribed under the GST legislation is not valid mode of payment for making pre-deposits under Section 35F of the Central Excise Act, 1944 and under 83 of the Finance Act, 1994. Such pre deposits should be made through the dedicated CBIC-GST Integrated portal.

Click to download / view the CBIC Instruction pre-deposit payment method for CE and ST

Date : 25/04/2023

Updated GSTN Advisory - Time Limit for Reporting of E-Invoice is 7 days

The following Advisory has been issued in GSTN portal

  It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.

  To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.

  Please note that this restriction will apply to the all document types for which IRN is to be generated. Thus, once issued, the credit / Debit note will also have to be reported within 7 days of issue.

  For example, if an invoice has a date of April 1, 2023, it cannot be reported after April 8, 2023. The validation system built into the invoice registration portal will disallow the user from reporting the invoice after the 7-day window. Hence, it is essential for taxpayers to ensure that they report the invoice within the 7-day window provided by the new time limit.

  It is further to clarify that there will be no such reporting restriction on taxpayers with AATO less than 100 crores, as of now.

  In order to provide sufficient time for taxpayers to comply with this requirement, which may require changes to your systems, we propose to implement it from 01.05.2023 onwards.

Click to view / Download Updated GSTN Advisory - Time limit for Reporting of E-Invoices

Date : 15/04/2023

CBIC - CGST Notification issued on 31/03/2023

 

S.No.

Notification No.

Date

Subject

1.

02/2023 Central Tax

31/03/2023

Amnesty to GSTR-4 non-filers

2.

03/2023 Central Tax

31/03/2023

Extension of time limit for application for revocation of cancellation of registration

3.

04/2023 Central Tax

31/03/2023

Amendment in CGST Rules

4.

05/2023 Central Tax

31/03/2023

Seeks to amend Notification No. 27/2022 dated 26.12.2022

5.

06/2023 Central Tax

31/03/2023

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

6.

07/2023 Central Tax

31/03/2023

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

7.

08/2023 Central Tax

31/03/2023

Amnesty to GSTR-10 non-filers

8.

09/2023 Central Tax

31/03/2023

Extension of limitation under Section 168A of CGST Act

CBIC - Compensation Cess Rate Notification issued on 31/03/2023

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

Click to view / download Notification

Date : 01/04/2023

CBIC - Compensation Cess Notification issued on 31/03/2023

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

Click to view / download Notification

Date : 01/04/2023