Author: admin_gst

Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021.
GST
Dated:- 5-8-2021

As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.
2. The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th Augu

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GST authorities recover more than 1,900 crore in tax evasion in FY 2021-22 (upto June 2021)
GST
Dated:- 3-8-2021

The interface for the taxpayers is on a digital platform and software-based, to be used for payment of tax and to comply with the requirements of law and procedure by taxpayers. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Rajya Sabha today.
Giving details of total tax evasion detected in GST in last three years, the Minister stated:
Period
No. of
Cases
Detection
(In Rs. Cr.)
Recovery
(In Rs. Cr.)
2019-20
10657
40853.27
18464.07
2020-21
12596
49383.96
12235.00
2021-22 (upto June 21)
1580
7421.27
1920.20
Elaborating further, the

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ing of new registration application. Applicants not opting for Aadhaar authentication or failing authentication are subjected to physical verification of the Principal Place of Business before grant of registration;
* Facility to verify cancelled / existing registrations of the applicants seeking new registrations;
* Provisions to suspend / cancel registration of taxpayers found to the adverse notice of the department;
* Bulk suspension of registration by GSTN based on business intelligence and further follow up of the same by the CBIC;
* Bulk cancellation of registration of taxpayers who failed to file GSTR3B returns for six or more consecutive months;
* Blocking of ITC credit;
* Facility to verify ITC through generation of GST

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CGST authorities bust input tax credit fraud of more than 31,000 crore involving more than 7,200 cases in FY 2020-21
GST
Dated:- 3-8-2021

The Goods and Services Tax authorities have unearthed over ₹ 31,000 crore of tax fraud committed by misuse of input tax credit (ITC) provision under the Goods and Services Tax (GST) regime during the financial year 2020-21 and booked more than 7,200 cases involving fake ITC. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Rajya Sabha today.
Giving details, the Minister stated Input Tax Credit (ITC) fraud detected by CGST formations under Central Board of Indirect Taxes & Customs (CBIC) as following:
S. No.
Period
No.

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GST Revenue collection for July 2021
GST
Dated:- 2-8-2021

GST Revenue collection for July 2021
₹ 1,16,393 crore gross GST revenue collected in July
The gross GST revenue collected in the month of July 2021 is ₹ 1,16,393 crore of which CGST is ₹ 22,197 crore, SGST is ₹ 28,541 crore, IGST is ₹ 57,864 crore (including ₹ 27,900 crore collected on import of goods) and Cess is ₹ 7,790 crore (including ₹ 815 crore collected on import of goods).The above figure includes GST collection received from GSTR-3B returns filed between 1st July 2021 to 31st July 2021 as well as IGST and cess collected from imports for the same period.
The GST collection for the returns filed between 1st July

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than the GST revenues in the same month last year. During the month, revenues from import of goods was 36% higher and the revenues from domestic transaction (including import of services) are 32% higher than the revenues from these sources during the same month last year.
GST collection, after posting above ₹ 1 lakh crore mark for eight months in a row, dropped below ₹ 1 lakh crore in June 2021 as the collections during the month of June 2021 predominantly related to the month of May 2021 and during May 2021, most of the States/UTs were under either complete or partial lock down due to COVID. With the easing out of COVID restrictions, GST collection for July2021 has again crossed ₹1 lakh crore, which clearly indicates tha

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Manipur
25
37
48%
15
Mizoram
16
21
31%
16
Tripura
48
65
36%
17
Meghalaya
120
121
1%
18
Assam
723
882
22%
19
West Bengal
3,010
3,463
15%
20
Jharkhand
1,340
2,056
54%
21
Odisha
2,348
3,615
54%
22
Chattisgarh
1,832
2,432
33%
23
Madhya Pradesh
2,289
2,657
16%
24
Gujarat
5,621
7,629
36%
25
Daman and Diu
77
0
-99%
26
Dadra and Nagar Haveli
130
227
74%
27
Maharashtra
12,508
18,899
51%
29
Karnataka
6,014
6,737
12%
30
Goa
257
303
18%
31
Lakshadweep
2
1
-42%
32
Kerala
1,318
1,675
27%
33
Tamil Nadu
4,635
6,302
36%
34
Puducherry
136
129
-6%
35
Andaman and Nicobar Islands
18
19
6%
36
Telangana
2,876
3,610
26%
37
Andhra Pradesh
2,138
2,730
28

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Functionality to check and update bank account details.
GST
Dated:- 30-7-2021

How to add bank account in GST registration details.
A functionality to check status of bank account details update for the taxpayers who have taken new registration at GST Portal but have not yet furnished the same, has been introduced, in view of Rule 10A of the CGST Rules 2017. Such taxpayers are required to update their Bank Account Details within 45 days of the first login henceforth.
The taxpayers

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New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers.
GST
Dated:- 28-7-2021

GSTN has implemented a new functionality on taxpayers' dashboards with the following features:
* The taxpayers can now see the exact Annual Aggregate Turnover (AATO) for the previous FY, instead of just the two slabs of Above or Upto ₹ 5 Cr.
* The taxpayers can also see the Aggregate Turnover of the current FY based on the returns filed till date.
* The taxp

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54,439 appreciation certificates given to taxpayers on eve of completion of 4 years of GST for their substantial contribution in payment of GST and filing timely returns
GST
Dated:- 26-7-2021

The Government has awarded Appreciation Certificates, on the eve of completion of 4 years of GST, to 54,439 (Fifty-four thousand four hundred and thirty-nine) taxpayers who have made substantial contribution in payment of GST and filed their returns in a timely manner. This was stated in a wri

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Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4
GST
Dated:- 23-7-2021

Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4
Background: Since FY 2019-20, composition taxpayers has to pay the liability through Form GST CMP-08 on quarterly basis while GSTR-4 Return is required to be filed on annual basis after end of a financial year.
Reason of Negative Liability in GSTR4: The liability of the complete year is required to be declared in GSTR-4 under applicable tax rates. Taxpayers should fill up table 6 of GSTR-4 mandatorily. In case, there is no liability, the s

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GST Compensation dues paid to States
GST
Dated:- 19-7-2021

The Government has paid all the GST Compensation dues to the States the financial years 2020-21 and 2021-22. This was stated by Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in the Lok Sabha today.
The Minister stated that the GST compensation cess levied under Section 8 of the GST (Compensation to States) Act, 2017 is transferred into a non-lapsable Fund known as GST Compensation Fund which forms part of the Public Account of India as provided in Section 10(1) of the act. The States are being compensated for any loss of revenue arising on account of implementation of GST for five years out of the Compensation Fund as per Section

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f GST Compensation to States on account of loss of revenue due to implementation of GST as per GST (Compensation to States) Act, 2017 and in addition the general request from the States are like revision of FRBM limit, additional fund for procurement of medical equipment and increasing the devolution grant etc. Central Government has considered various such requests and is committed to provide all possible assistance to States.
The Minister stated that the issue of GST Compensation to States has been deliberated in the 41st and 42nd GST Council meetings and accordingly, FY 20-21, the Centre had borrowed ₹ 1.1 lakh crore under a special window and passed on to the States as back-to-back loan to help the States meet the resource gap du

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Webinars on recent functionalities related to Registration, Returns, Ledgers and Refunds deployed on GST Portal.
GST
Dated:- 16-7-2021

GSTN has recently implemented certain new functionalities on the GST Portal related to Registration, Returns, Ledgers and Refunds.
For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below:
Webinar Topic
New functionalities related to Registration, Returns, Ledgers and Refunds deployed on GST Portal

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75,000 crore released to States and UTs with Legislature as GST Compensation shortfall
GST
Dated:- 15-7-2021

₹ 75,000 crore released to States and UTs with Legislature as GST Compensation shortfall
Almost 50 % of the total shortfall for the entire year released in a single instalment
Ministry of Finance has released today ₹75,000 crore to the States and UTs with Legislature under the back-to-back loan facility in lieu of GST Compensation. This release is in addition to normal GST compensation being released every 2 months out of actual cess collection.
Subsequent to the 43rd GST Council Meeting held on 28.05.2021, it was decided that the Central Government would borrow ₹1.59 lakh crore and release it to St

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have agreed to the arrangements of funding of the compensation shortfall under the back-to-back loan facility. For effective response and management of COVID-19 pandemic and a step-up in capital expenditure all States and UTs have a very important role to play. For assisting the States/UTs in their endeavour, Ministry of Finance has frontloaded the release of assistance under the back-to-back loan facility during FY 2021-22 ₹75, 000 crore (almost 50 % of the total shortfall for the entire year) released today in a single instalment. The balance amount will be released in the second half of 2021-22 in steady instalments.
The release of ₹75,000 crore being made now is funded from borrowings of GoI in 5-year securities, totalling

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2.98
2342.04
5.
Goa
364.91
34.63
399.54
6.
Gujarat
5618.00
533.10
6151.10
7.
Haryana
3185.55
302.28
3487.83
8.
Himachal Pradesh
1161.08
110.18
1271.26
9.
Jharkhand
1070.18
101.55
1171.73
10.
Karnataka
7801.86
740.31
8542.17
11.
Kerala
3765.01
357.26
4122.27
12.
Madhya Pradesh
3020.54
286.62
3307.16
13.
Maharashtra
5937.68
563.43
6501.11
14.
Meghalaya
60.75
5.76
66.51
15.
Odisha
2770.23
262.87
3033.10
16.
Punjab
5226.81
495.97
5722.78
17.
Rajasthan
3131.26
297.13
3428.39
18.
Tamil Nadu
3487.56
330.94
3818.50
19.
Telangana
1968.46
186.79
2155.25
20.
Tripura
172.76
16.39
189.15
21.
Uttar Pradesh
3506.94
332.78
3839.72
22.
Uttarakhand
1435.95
136.26
15

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CGST Zones and Directorate General of GST Intelligence booked about 8000 cases involving fake ITC of over 35000 crore in FY 2020-21
GST
Dated:- 13-7-2021

Misuse of the beneficial provision of Input Tax Credit (ITC) under GST regime is the most common modus of evasion under the GST Law. The field formations of the Central Board of Indirect taxes and Customs (CBIC) have been regularly detecting such cases from very beginning of the GST regime. During the financial year 2020-21 the CGST zones and the Directorate General of GST Intelligence (DGGI)have booked about 8000 cases involving fake ITC of over ₹ 35000 crore. During the financial year 426 persons including 14 professionals such as CAs, Lawyers and masterminds, benefic

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month. In this nationwide drive against unscrupulous entities, Directorate General of GST Intelligence and CGST Zones under CBIC have during the current financial year detected more than 500 cases involving 1200 entities and arresting 24 persons. The number of arrests made by officers of CBIC is one of the highest in recent times.
CBIC officers are using latest IT tools, digital evidence and also collecting information from other government departments to catch the fraudsters. Along with legislative and procedural changes in the law, the nationwide drive has contributed to better compliance and revenue collection. During the drive, cases of fake ITC availment against some well-known companies were also booked.
Some of the notable cases bo

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nformation that fictitious/bogus firms were used to pass inadmissible ITC to various iron and steel units based in Himachal Pradesh, Punjab and Haryana, searches were conducted at multiple premises in Himachal Pradesh (Baddi) and Punjab where incriminating evidences in the form of laptop containing incriminating e-mails, pen drives, mobile phones evidencing fraudulent transactions were resumed. Similarly a case of fraudulent ITC was also booked by DGGI Surat Zonal Unit in which non – existent firms were found to be engaged in supply of invoices and passing on illegal ITC to the tune of ₹ 300 crore.
CGST Jaipur Zone, detected a case involving multiple fake firms for availment/passing on fraudulent ITC of Rs. more than 100 crore in whi

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Webinars on recent functionalities related to Returns, Ledgers and Payments deployed on GST Portal.
GST
Dated:- 12-7-2021

GSTN has recently implemented certain new functionalities on the GST Portal related to Returns, Ledgers and Payments.
For creating awareness amongst all the stakeholders, GSTN is holding webinars, as per details given below:
Webinar Topic
New functionalities related to Returns, Ledgers and Payments deployed on GST Portal
Language of webinar
Hindi
Tami

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Upcoming functionalities to be deployed on GST Portal for the Taxpayers in the month of July, 2021
GST
Dated:- 12-7-2021

As part of our constant endeavour to provide a smooth and hassle free experience to the taxpayers and simplify the process of meeting GST compliances, following changes were recently deployed/ would be deployed shortly, on the GST portal:
Sl.No
Module
Form/ Functionality
Functionality released/ to be released for Taxpayers
Current status of deployment
1
Registration
Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21
* In view of the spread of pandemic COVID-19 across many parts of India, vide Notification No 14/2021-CT, dated 1st May, 2021, read

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2021
2
Returns
Information regarding late fee payable provided in Form GSTR-10
* Taxpayers whose registration is cancelled, at the time of filing of last return in Form GSTR-10, will now be provided with details of late fee payable by them, for the delayed filing of any of the previous returns/ statements in a table, for their assistance in filing of said return by them.
* This information can be viewed by clicking on a hyperlink provided under the column “Late Fee Payable” in the online Form GSTR- 10.

3
Returns
Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1 / 5 filed by their suppliers
* The UIN holders file details of their inward supplies in Form GSTR-11 on a quarterly basis. They can subsequently fi

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 12-7-2021

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:
Sl.No
Taxpayer functionalities deployed on the GST Portal

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CGST officials bust network of 23 firms for claiming input tax credit of 91 crore
GST
Dated:- 12-7-2021

Based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST) Commissionerate, Delhi (West) have unearthed a case of availment/utilization and passing on of inadmissible input tax credit (ITC) through goods less invoices of ₹ 91 crore (approx). The modus operandi involved floating of multiple firms with the intent to avail/utilize & passing on of inadmissible credit.
The firms involved in this network are M/s Girdhar Enterprises, M/s Arun Sales, M/s Akshay Traders, M/s Shree Padmavati Enterprises and 19 others. These 23 firms were floated in order to generate goods-l

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Important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers
GST
Dated:- 7-7-2021

Few important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers are as given below:
A.Auto population of GSTR-3B liability from IFF and Form GSTR 1 : A taxpayer under QRMP Scheme can declare their liability through optional IFF for Month 1 and Month 2 of a quarter & Form GSTR-1 for Month 3 of that quarter. Declaration of liability in these forms would now be auto-populated in their Form GSTR-3B (Quarterly) for that quarter, based on their filed Form GSTR-1 and IFF. These fields are editable and in case their values are revised upwards or downwards, the edited field(s) would be highlighted

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* If invoices are Saved in IFF for Month 1 or 2 of a quarter, which was not submitted or filed by due date.
C.Impact of cancellation of registration on liability to file Form GSTR-1 : In case registration of a taxpayer under QRMP Scheme is cancelled, with effective date of cancellation being any date after 1st day of Month 1 of a quarter, they would be required to file Form GSTR-1 for the complete quarter, as the last applicable return. For example if the taxpayer's registration is cancelled w.e.f. 1st of April, he/she is not required to file Form GSTR-1 for Apr-June quarter and Form GSTR-1 for Jan-Mar Quarter shall become the last applicable return. However, if the registration is cancelled on a later date during the quarter, the taxpaye

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GST Revenue collection for June 2021
GST
Dated:- 6-7-2021

GST Revenue collection for June 2021
₹ 92,849 crore gross GST revenue collected in June' 2021
The gross GST revenue collected in the month of June' 2021 is ₹ 92,849 crore of which CGST is ₹ 16,424 crore, SGST is ₹ 20,397, IGST is ₹49,079 crore (including ₹25,762 crore collected on import of goods) and Cess is ₹6,949 crore (including ₹809 crore collected on import of goods).The above figure includes GST collection from domestic transactions between 5thJune to 5th July'2021 since taxpayers were given various relief measures in the form of waiver/reduction in interest on delayed return filing for 15 days for the return fili

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month of May 2021 shows that during the month, 3.99 crore e-way bills were generated as compared to 5.88 crore in the month of April 2021, down by more than 30%.
However, with reduction in caseload and easing of lockdowns, the e-way bills generated during June 2021 is 5.5 crore which indicates recovery of trade and business. The daily average generation of e-way bill for the first two weeks of April 2021 was 20 lakh, which came down to 16 lakh in last week of April 2021 and further to 12 lakh in the two weeks between 9th to 22nd May. Thereafter, the average generation of e-way bills has been increasing and has reached again to 20 lakh level since week beginning 20th June. Therefore, it is expected that while the GST revenues have dipped d

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On the eve of completion of 4 years of the GST, CBIC to honour the tax payers contributing to the GST success story
GST
Dated:- 30-6-2021

On the eve of completion of 4 years of the GST, CBIC to honour the tax payers contributing to the GST success story
CBIC to issue certificates of appreciation to honour contributions of tax payers
Government reaffirms its commitment to continuous improvement in taxpayer services
GST is a historic tax reform introduced on the 1st of July 2017. Over the years there has been a reduction in the tax rates, simplification of procedures and a growing economy has also led to an exponential increase in the tax base. GST revenues have steadily grown and have been above the 1 lakh crore mark for eig

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rashtra
15131
Karnataka
7254
Tamil Nadu
5589
Haryana
3459
West Bengal
2977
Telangana
2863
Rajasthan
2527
Uttar Pradesh
2179
Gujarat
2162
Punjab
1709
Madhya Pradesh
1694
Kerala
1385
Delhi
1163
Uttarakhand
895
Assam
583
Bihar
551
Andhra Pradesh
516
Goa
436
Chandigarh
361
Chattisgarh
192
Dadra and Nagar Haveli
181
Odisha
128
Tripura
104
Jharkhand
96
Meghalaya
88
Himachal Pradesh
60
Pondicherry
47
Sikkim
44
Jammu and Kashmir
32
Mizoram
24
Arunachal Pradesh
2
Nagaland
2
Andaman and Nicobar Islands
2
Manipur
1
Lakshadweep Islands
1
Ladakh
1
Total
54,439
While it is widely acknowledged that the Nation meets its obligations towards spending in various social sectors and welfa

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Functionality to register complaint on misuse of PAN in GST Registration
GST
Dated:- 29-6-2021

=============
Document 1
FUNCTIONALITY TO CHECK MISUSE OF PAN
To address the complaint related to misuse of PAN for obtaining GST registration, a functionality
to register such complaints on GST Portal has been introduced. It will check the misuses, control the frauds
and help officers in enquiry and cancellation of such registration.
Once complaint is registered, it will be sent to the concerned jurisdictional authority where the
registration is claimed to be fraudulently taken, for necessary enquiry and suitable action.
The process of registering complaint is given below:-
1. A search functionality is given at the GST Common Portal to find out whether any GSTIN is issued
on a particular PAN or not, under Search taxpayer > Search by PAN. The System displays details of the GST
registration available on that PAN. In case, no registration is available on that PAN then the

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7AJIPA1572EN60
Cancelled
Jammu &
Kashmir
Delhi
indicates mandatory fields
Select to
Report
REPORT
3. On clicking of “Report” button following Pop-up is displayed. In case of Individual PAN (Where
4th letter in PAN is “P”) Legal Name as per PAN will be auto populated. While registering the
complaint, the complainant has to provide the e-mail and Mobile Number for validation and the other
information like D.O.B. and Address etc. mandatorily. For the GSTIN registered under category, other
than Proprietor, complainants have to enter the personal details, which would be followed by Aadhaar
Authentication. The screenshots are given below:
Home Search Taxpayer Search by PAN
Search Taxpayer
Permanent Account Number (PAN)
Permanent Account Number (PAN)
SEARCH
Kindly Sele
Search Re
S. No.
1.
indicates mandatory fields
Kindly validate your email and mobile number.
Legal Name as per PAN* – Mancy Arora (In case of Individual PAN it
will be auto populated and non editable)

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espective jurisdictional officers on their dashboard for further necessary action. The ARNS are shown
to the complainants on registering complaints on the user's screen like this:
Aadhaar Numb
Name
Netw
Father's Nar
GSTN
Date of Birth
PAN
only f
PAN No.
Address
DO YOUR E-KYC
Your Request has been submitted successfully. Following are the
Complaint/ARN(S) for future reference.
1. GSTN A-XXXXXXXXXXXX
2. GSTN B-XXXXXXXXXXXX
I hereby declare
registration(s) against this PAN.:
1. 07AJIPA1572E2ZM
2. 08AJIPA1573E2ZN
3. GSTN C-XXXXXXXXXXXXX
OK
ACCEPT
REJECT
my
R)
5.
–
The complaints so registered, shall be made available to the competent authorities at their
dashboard under – “Application for Reporting Fake GSTIN's for further necessary action. The officers
shall have a new Role of “PAN Vigilance officer” in the Back Office for this purposed.
6.
The Complainant can further track the status of application through track ARN at GST Portal
pre-login.

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Webinars on recent functionalities related to Refunds deployed on GST Portal.
GST
Dated:- 19-6-2021

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for the benefit of the stakeholders.
To view module wise functionalities deployed on the GST Portal and webinars conducted/ Videos posted on our YouTube channel, refer to table below:
Webinar Topic
New functionalities related to Refunds

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Module wise new functionalities deployed on the GST Portal for taxpayers
GST
Dated:- 16-6-2021

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube chan

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Recommendations of 44th GST Council Meeting – Change in GST Rates on goods being used in Covid-19 relief and management
GST
Dated:- 12-6-2021

The 44th GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here today. The Council in its meeting has decided to reduce the GST rates on the specified items being used in Covid-19 relief and management till 30th September, 2021.
The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance & States/ UTs.
The details of recommendations are given below :
S. No.
Descript

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Upcoming functionalities to be deployed on GST Portal for the Taxpayers
GST
Dated:- 12-6-2021

As part of our constant endeavour to provide a smooth and hassle free experience to the taxpayers and simplify the process for them, to comply with their GST compliances, following functionalities are recently deployed or are being deployed on the portal shortly:
Sl.No.
Module
Form/ Functionality
Functionality released/ to be released for Taxpayers
1
Ledgers
Negative liability statement made available to composition taxpayers
* In case of a negative liability in any tax period of a composition taxpayer (and if no amount is required to be paid by the taxpayer (during that period)), the said negative liability will be maintaine

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e made available to the taxpayers, soon.
* This Excel file would contain consolidated summary of the supplies at GSTIN level, for the complete financial year, which are required to be reported in Annual Return filed by them in Form GSTR-4.
* This summary will also be auto-populated in Table 4A and 4B of their Form GSTR-4.
3
Front Office
Inclusion of common names in the HSN Directory and its download in excel format by the taxpayers
* The currently available HSN Master has been updated on the GST Portal and it now includes product names commonly used in Trade corresponding to a particular HSN code.
* A download facility for the entire HSN directory in Excel Format has also been provided to the taxpayers under the link “Download HS

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Table-12 of GSTR-1 (Advisory on PDF)
GST
Dated:- 9-6-2021

Table-12 of GSTR-1 pertains to the data related to the HSN-code wise supplies of goods & services declared in the aforesaid GSTR-1. It has been reported that in the GSTR-1 for the tax period of May 2021, the 'Total Invoice value' field in the preview PDF is displaying a value as '0' (zero) instead of N.A, in the cases where the taxpayer has not reported any value in the concerned Table-12 of GSTR-1.
Technical team is workin

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