Goods and Services Tax

Goods and Services Tax – GST Dated:- 8-5-2023 – News – 1. It is to inform you that it has been decided by the competent authority to defer the imposition of time limit of 7 days on 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. In this regard, the link to the previously issued advisory dated 13th April 2023 may be referred at: https://www.gst.gov.in/newsandupdates/read/578 2. The next dat

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Goods and Services Tax – GST Dated:- 5-5-2023 – News – 1. It has been observed that some taxpayers faced difficulty in filing GSTR-3B of March 23 period on 20th April 2023 . On analysing the reasons, it was noted that large number of tax payers attempted to file GSTR-3B returns in the afternoon of the last day (20.05 lakhs GSTR-3B returns were filed on that day). This resulted in a waiting queue on GST system causing inconvenience to some of the taxpayers. 2. Around 45% of the returns filed on 20th April, 23 were either NIL returns (no tax liability and no ITC availment) or were such returns where no tax was paid in cash. These returns could easily have been filed earlier. Further, it is suggested that taxpayers may use S

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Goods and Services Tax – GST Dated:- 1-5-2023 – News – GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore Gross GST collection in April 2023 is all time high, Rs 19,495 crore more than the next highest collection of Rs. 1,67,540 crore, in April 2022 GST revenues for April 2023 are 12% higher than the GST revenues Y-o-Y Highest tax collected on a single day ever at ₹68,228 crore through 9. 8 lakh transactions on 20th April 2023 The gross GST revenue collected in the month of April, 2023 is ₹ 1,87,035 crore of which CGST is ₹38,440 crore , SGST is ₹47,412 crore , IGST is ₹89,158 crore (including ₹34,972 crore collected on import of goods) and cess is ₹12,025 crore (including ₹901 crore collected on import of goods). The government has settled ₹45,864 crore to CGST and ₹37,959 crore to SGST from IGST. The total revenue of Centre and the States in the month of April 2023 after re

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t year. The table shows the state-wise figures of GST collected in each State during the month of April 2023 as compared to April 2022. State-wise growth of GST Revenues during April 2023 [1] State/UT Apr-22 Apr-23 Growth (%) Jammu and Kashmir 560 803 44 Himachal Pradesh 817 957 17 Punjab 1,994 2,316 16 Chandigarh 249 255 2 Uttarakhand 1,887 2,148 14 Haryana 8,197 10,035 22 Delhi 5,871 6,320 8 Rajasthan

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6,447 14 Jharkhand 3,100 3,701 19 Odisha 4,910 5,036 3 Chhattisgarh 2,977 3,508 18 Madhya Pradesh 3,339 4,267 28 Gujarat 11,264 11,721 4 Dadra and Nagar Haveli and Daman and Diu 381 399 5 Maharashtra 27,495 33,196 21 Karnataka 11,820 14,593 23 Goa 470 620 32 Lakshadweep 3 3 -7

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Goods and Services Tax – GST Dated:- 28-4-2023 – News – 1. The GST portal ( System ) generates various documents, such as notices/ orders, etc. which are communicated to the taxpayer. Most such documents have a system-generated unique identifier DIN (Document Identification Number)/ RFN (Reference Number). These documents, by virtue of being generated by the System, are already traceable in the portal, mostly on the taxpayer s dashboard. Still, a facility for taxpayers to verify such documents through such auto-generated RFN is under development and will be provided shortly. 2. In addition, in order to enable the taxpayers to ascertain that an offline communication (i.e. one which is not system-generated) was indeed sent by the State

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Goods and Services Tax – GST Dated:- 24-4-2023 – News – GSTN is pleased to inform you that the functionality for bank account validation is now integrated with the GST System. This feature is introduced to ensure that the bank accounts provided by the Tax Payer is correct. The bank account validation status can be seen under the Dashboard My Profile Bank Account Status tab in the FO portal. Tax Payers will also receive the bank account status detail on registered email and mobile number immed

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Goods and Services Tax – GST Dated:- 14-4-2023 – News – Dear Taxpayers, 1. 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. 2. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting. 3. 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. 4. For example, if an invoice has a date of April 1, 2023, it cannot be reported after April

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Goods and Services Tax – GST Dated:- 14-4-2023 – News – Dear Taxpayers, 1. 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. 2. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting. 3. Please note that this restriction will only apply to

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Goods and Services Tax – GST Dated:- 3-4-2023 – News – ₹1,60,122 crore gross GST revenue collected for March 2023 Second highest collection ever, next only to the collection in April 2022 Monthly GST revenues more than ₹1.4 lakh crore for 12 months in a row, with ₹1.6 lakh crore crossed for the 2nd time since inception of GST GST revenues clock 13% growth Year-on-Year Total gross collection for 2022-23 stands at ₹18.10 lakh crore; average gross monthly collection for the full year is ₹1.51 lakh crore Gross revenues in 2022-23 were 22% higher than that last year The gross GST revenue collected in the month of March 2023 is ₹1,60,122 crore of which CGST is ₹29,546 crore , SGST is ₹37,314 crore , IGST is ₹82,907 crore (including ₹42,503 crore collected on import of goods) and cess is ₹10,355 crore (including ₹960 crore collected on import of goods). It is for the fourth time, in the cu

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ill March 2023 as compared to 83.1% and 84.7%, respectively same month last year. The total gross collection for 2022-23 stands at ₹18.10 lakh crore and the average gross monthly collection for the full year is ₹1.51 lakh crore. The gross revenues in 2022-23 were 22% higher than that last year. The average monthly gross GST collection for the last quarter of the FY 2022-23 has been ₹1.55 lakh crore against the average monthly collection of ₹1.51 lakh crore, ₹1.46 lakh crore and ₹1.49 lakh crore in the first, second and third quarters respectively. The chart below shows trends in monthly gross GST revenues during the current year. The table shows the state-wise figures of GST collected in each State during the month of March 2023 as compared to March 2022. State-wise growth of GST Revenues during March 2023 [1] (₹ crore) State Mar-22 Mar-23

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3,587 4,154 15.80 9 Uttar Pradesh 6,620 7,613 15.01 10 Bihar 1,348 1,744 29.40 11 Sikkim 230 262 14.11 12 Arunachal Pradesh 105 144 37.56 13 Nagaland 43 58 35.07 14 Manipur 60 65 9.37 15 Mizoram 37 70 91.16

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3,346 14.01 24 Gujarat 9,158 9,919 8.31 25 Daman and Diu 26 Dadra and Nagar Haveli 284 309 8.99 27 Maharashtra 20,305 22,695 11.77 29 Karnataka 8,750 10,360 18.40 30 Goa 386 515 33.33 31 Lakshadweep 2 3 30.14 32

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Goods and Services Tax – GST Dated:- 28-3-2023 – News – There has been an increase of 15% in GST Collection in the month of December (FY 2022-23) as compared to the month of December (FY 2021-22). This was stated by the Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Lok Sabha. Also, the Minister stated, the monthly GST revenue is more than 1.4 lakh crore for 11 consecutive months in the FY 2022-23. The details of GST collection for FY 2022-23 are as under: (in Rs. crore) Month 2021-22 2022-23 (till Feb, 2023) April 1,39,708 1,67,540 May

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Goods and Services Tax – GST Dated:- 25-3-2023 – News – 1. Who can apply for Advance Ruling? An application for Advance Ruling can be made by any person who is registered or is desirous of obtaining an advance ruling on the matters prescribed under the GST act with the prescribed fee. The process for unregistered taxpayer is different for seeking advance ruling. 2. On what matters we can file an application for Advance Ruling? A registered person as well as any other person desirous of obtaining registration can apply for Advance Ruling on the following matters, as prescribed under the act with the prescribed fee. (a) Classification of any goods or services or both; (b) Applicability of a notification issued under the provisions of this Act; (c) Determination of time and value of supply of goods or services or both; (d) Admissibility of input tax credit of tax paid or deemed to have been paid; (e) Determination of the liability to pay tax on a

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button. 3. If there is no sufficient balance in Cash Ledger under Fee head and Amount to be paid is not nil, then click Deposit in Cash Ledger button to deposit the required amount in Cash Ledger. If taxpayer has sufficient balance in Cash Ledger under Fee head, click CREATE APPLICATION FOR ADVANCE RULING. 4. Fill the required details in the application form. 5. Click Download Template to download the template for Advance Ruling Application, 6. Update the template with required information. 7. Under Details of Advance Ruling Application, upload, click the Choose file button. Navigate and select the Filled template. 8. Under Upload Supporting Documents, enter Document Description and click the Choose File button. Navigate and select the Supporting Documents. 9. Under Verification Tab, enter the details. 10. Click PREVIEW to preview the Application before filing. 11. After filling the enrolment application, you need to digitally sign

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or the Advance Ruling? Yes, after successful submission of application, ARN will get generated along with Acknowledgement. Applicant can view the status from My Applications menu under User Services tab available on the dashboard, using the ARN and submission period. Navigate to Services Payment Track Payment Status command to track the status of application for Advance Ruling. 8. How many types of Applications related to Advance Ruling can I file on the GST Portal? A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal : Application for seeking Advance Ruling from Authority for Advance Ruling (AAR). Application for Reply to the issued Notice. Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable. Application of Rectification before the AAR or AAAR as per the case. 9. How many types of Advance Rulin

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s as intimated by AAR or AAAR. On the GST Portal, for ease of all Applicants, details of each Application filed by the taxpayer is organized into the following six tabs in the Case Details Screen: APPLICATIONS, NOTICES, REPLIES, ORDERS, RECTIFICATION and ADDITIONAL DOCUMENT. Applicant can easily access these tabs of an Application to track all proceedings related to that particular application and take necessary actions. 11. What happens after the successful filing of an Application for seeking Advance Ruling? Following actions take place on the GST Portal after successful filing of an Application for seeking Advance Ruling : 1. ARN gets generated along with Acknowledgement and is communicated to the Applicant through an email and SMS. 2. An email is sent to the Tax Officials – Concerned Officer (CO) and Jurisdictional Officer (JO) – informing them about receipt of application along with ARN and application date. 3. Applicant can navigate to Dashboard Servic

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e, new place and new time of hearing. 9. After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR shall issue an order either admitting or rejecting the application. 12. What actions take place on the GST Portal if AAR rejects a Submitted Application for seeking Advance Ruling? If AAR rejects a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal : Status of the ARN is changed from Submitted to Rejected . Email and SMS is sent to the Applicant, CO and JO intimating them of application rejection. 13. What actions take place on the GST Portal if AAR admits a Submitted Application for seeking Advance Ruling? If AAR admits a submitted Application for seeking Advance Ruling, following actions take place on the GST Portal : Status of the ARN is changed from Submitted to Admitted . Email and SMS is sent to the Applicant, CO and JO inti

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and/or JO can also submit their Replies/Counter-replies, if required, on the GST Portal and appear on the date of Hearing. 3. On the date of hearing, parties appear before the authority. AAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing. 4. After hearing the parties and examining the application and records received during Personal Hearing, if any, AAR can take following actions : (a) In case of concurrence, AAR shall issue order disposing the Advance Ruling Application. Status of the ARN is changed from Pending For Order to Disposed by Authority . (b) In case of difference of Opinion among the AAR Members, AAR shall refer the case to AAAR. AAR can make partial reference or complete reference. Partial reference is made if there is partial difference of opinion among the AAR Members. In this case, both Order and Reference is made. Order is passed in regards of concurrent points and Reference is made to

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Pending For Order to Disposed by Appellate Authority . If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points. (ii) Issue Appeal Order (Modifying Advance Ruling) : Intimation of the Order is sent by a system-generated email to the Appellant and Respondents and the Status of the ARN is changed from Pending For Order to Disposed by Appellate Authority . If there is difference of Opinion among the AAAR Members on any point, AAAR will mention in the order that no advance ruling can be pronounced in respect of such point or points. 17. What actions take place on the GST Portal once AAAR disposes my Application (referred by AAR) for seeking Advance Ruling? Once AAAR disposes the Application for seeking Advance Ruling, following actions take place on the GST Portal : Status of the ARN is changed from Referred by Authority to Disposed by App

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the rectification has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit, the AAR/AAAR shall make the rectification only after giving a notice and a reasonable opportunity of being heard to the Applicant. 20. From where can I file application for Rectification of an Order? Once AAR/AAAR disposes an Application related to Advance Ruling, the Applicant can file an application for Rectification using File Rectification link on the ORDERS tab. 21. Will the system allow me to file Rectification even after 6 months of the issue of that Order? In case the difference between the date of the order and rectification application filed is more than 6 months, the information message will pop up asking for confirmation if you still want to file the Rectification Application as the period exceeds 6 months from the date of the order. In case, you select YES , System will allow you to proceed with the application. In case, you select

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t the rectification is not required or the application is time barred, it will provide an opportunity of being heard and issue Hearing Notice for Acceptance/Rejection of Rectification Application to the Applicant and CO and/or JO, with date, place and time of hearing. Based on the hearing, it will pass the Order. Also, Status of the ARN is updated to Rectification Rejected . The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer) will be informed about such order through email. (ii) Proceed with Rectification : AAR/AAAR issues Hearing Notice for Disposal of Rectification Application. Its intimation is sent by a system generated email to the Applicant and CO/JO, with date, place and time of hearing. AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a system-generated email to the Applicant and CO/JO, with details of new date, new place and new time of hearing. On the date of hearing, parties appe

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2) On the date of hearing, parties appear before the AAR/AAAR. AAR/AAAR after giving the persons concerned an opportunity of being heard can rectify the order. Status of the ARN is updated to Application Disposed . The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer) will be informed about such order through email. CASE 2 – In case opportunity of being heard is not required, AR/AAAR will rectify the order. Status of the ARN is updated to Application Disposed . The parties (i.e. the applicant and the jurisdictional officer and/or concerned officer or AAR, if Order is rectified by AAAR) will be informed about such order through email. 24. Once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, will I receive its auto-intimation? Yes, once AAR/AAAR initiates Rectification proceedings or CO/JO files Application for Rectification of Order, GST portal will automatically send you an email in

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l on the GST Portal. 28. What actions take place on the GST Portal once I file a Reply? Once you file a reply, following actions take place on the GST Portal : REPLIES tab is automatically updated with a table containing details of the reply. A Reference Number is generated and is sent to you through an email. Also, intimation for submission of the reply is sent to the Jurisdictional Officer/Concerned Officer through an email. 29. Is there a limit on Adjournments, during Processing of all Applications related to Advance Ruling? There is no limit on Adjournments. Hearing can be adjourned any no. of times. 30. Can I file an Appeal against the Advance Ruling Order passed by AAR, in case of Partial reference? Yes, in case of Partial reference also, Appeal can be filed against the Advance Ruling Order passed by Authority for Advance Ruling. 31. Do I need to deposit any fee to file an Appeal against the Advance Ruling Order passed by AAR? Ye

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rders that can be issued against the filed Applications related to Advance Ruling? Following types of Orders that can be issued against the filed Applications related to Advance Ruling : Orders issued by AAR : Declaring Advance Ruling Void Dropping Void Proceedings Admission of Advance Ruling Application Rejection of Advance Ruling Application Advance Ruling Order Rectification of Order Rejection of Rectification Application Orders issued by AAAR : Declaring Advance Ruling Void Dropping Void Proceedings Acceptance of Condonation of Delay Rejection of Condonation of Delay Appeal Order (Confirming Advance Ruling) Appeal Order (Modifying Advance Ruling) Rectification of Order Rejection of Rectification Application 34. Against which all Orders issued by AAR can I file an Appeal? You can file an Appeal against the Advance Ruling Order and Rectification Order (in case the Advance Ruling Order is rectified) issued

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files an Appeal against the Advance Ruling Order passed by AAR? Following actions take place on the GST Portal after successful filing of an Appeal Application against the Advance Ruling Order passed by AAR : (1) ARN gets generated along with Acknowledgement and is communicated to the Appellant through an email and SMS. (2) An email is sent to the Taxpayer informing him/her about receipt of application along with ARN and application date. He/she can navigate to Dashboard Services User Services My Applications and search for the Application and open the Case Details Screen. Status of the ARN will be Pending for Order . (3) The application will land in the AAAR's queue under Application inbox and will be available to all tax officials and Appeal Proceedings will follow. 37. Once I file an Appeal against the Advance Ruling Order passed by AAR, to whom all GST Portal will send its auto-intimation? Once you file an Appeal against the Advance Ruling Or

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Appeal against the Advance Ruling Order which is modified or issued by AAAR (in case of Reference)? No, you cannot file an Appeal against the Advance Ruling Order which is modified or issued by AAAR (in case of Reference) 41. What are the steps involved in Processing of an Appeal Application against Advance Ruling? Following are the key-steps of the Proceedings related to an Appeal Application : If COD is required : AAAR reviews the COD Application and issues Hearing Notice for Admission/Rejection of Condonation of Delay. Its intimation is sent by a system-generated email to the Appellant and Respondents, with date, place and time of hearing. On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties with details of new date, new place and new time of hearing. After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following ac

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d or if COD is condoned and Appeal is admitted : AAAR reviews the Appeal and issues Hearing Notice for Disposal of Advance Ruling Appeal Application. Its intimation is sent by a system-generated email to the Appellant and Respondents, with date, place and time of hearing. If required, Respondents can submit their Counter-replies on the GST Portal. System will send an intimation regarding the submission of counter reply by respondent to the appellant through an email. On the date of hearing, parties appear before the authority. AAAR can also issue an Adjournment Notice to the parties. Its intimation is sent by a system-generated email to the Appellant and Respondents, with details of new date, new place and new time of hearing. After hearing the parties and examining the application and records received during Personal Hearing, if any, AAAR can take following actions : (i) Issue Appeal Order (Confirming Advance Ruling) . Intimation of the Order is sent by a syst

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f any application related to Advance Ruling. 43. What is Void Proceedings? Void Proceedings are conducted on Disposed Applications, where it was found that the Applicant has obtained an Advance Ruling by fraud, or suppression of material facts or misrepresentation of facts. In such a case, the AAR/AAAR can declare such ruling to be void ab initio . However, before declaring any order to be void the AAR/AAAR shall give an opportunity of being heard to the Applicant. 44. Who can initiate Void Proceedings against an Applicant? Only AAR/AAAR members can initiate Void Proceedings 45. What are the steps involved in Void Proceedings? Steps involved in Void Proceedings are AAR/AAAR issues Hearing Notice for declaring advance ruling order void. Its intimation is sent by a system-generated email to the Applicant and CO/JO, with date, place and time of hearing. AAR/AAAR can also issue an Adjournment Notice to the parties. Its intimation is also sent by a sys

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Goods and Services Tax – GST Dated:- 24-3-2023 – News – Dear Taxpayers, 1. We would like to bring to your attention notification no. 78/2020 Central Tax dated 15th October 2020. As per the above-said notification, it is now mandatory for taxpayers to report a minimum of six-digit valid HSN code for their outward supplies having AATO of more than 5 crores in any previous financial year. 2. We would like to inform you that this requirement has already been implemented in the

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Goods and Services Tax – GST Dated:- 21-3-2023 – News – As per provision of section 2(62) of The Companies Act, 2013 One Person Company is defined as a company which has only one person as member. Some issues have been raised by the persons registering as One Person Company while they take GST registration. Upon analysis, it has been noticed that the option of choosing One Person Company is not there in form notified by CGST/SGST Acts and hence not available on the GSTN portal

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Goods and Services Tax – GST Dated:- 20-3-2023 – News – The Central Goods and Service Tax (CGST) Delhi South Commissionerate busts racket of firms fraudulently claiming Input Tax Credit (ITC) of ₹17 crore. A specific intelligence was developed by the officers of Central Goods and Service Tax (CGST) Delhi South Commissionerate concerning certain bogus firms that were created solely for the purpose of generating goods less invoices and passing on of ineligible input tax credit along the chain. Inspections were conducted at the registered premises of 03 bogus firms/company namely M/s. NexGen Busicorp, M/s. XEL Informatics and M/s. GW Infotech Pvt. Ltd. registered in the jurisdiction of CGST Delhi South Commissionerate that wer

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Goods and Services Tax – GST Dated:- 6-3-2023 – News – In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. ClearTax, Cygnet, E Y and IRIS Business Ltd were empaneled by GSTN for providing these e-invoice registration services to all GST taxpayers of the country. The details of the existing and new IPRs is available at

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Goods and Services Tax – GST Dated:- 1-3-2023 – News – ₹1,49,577 crore gross GST revenue collected in February 2023; 12% higher than GST revenues in same month last year Monthly GST revenues more than Rs 1.4 lakh crore for 12 straight months in a row Y-o-Y revenues from import of goods 6% higher and domestic transaction (including import of services) 15% higher The gross GST revenue collected in the month of February 2023 is ₹1,49,577 crore of which CGST is ₹27,662 crore , SGST is ₹34,915 crore , IGST is ₹75,069 crore (including ₹35,689 crore collected on import of goods) and Cess is ₹11,931 crore (including ₹792 crore collected on import of goods) The government has settled ₹34,770 crore to CGST and ₹29,054 crore to SGST from IGST as regular settlement. The total revenue of Centre and the States after regular settlements in the month of February 2023 is ₹62,432 crore for CGST and ₹63,969

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February 2022. State-wise growth of GST Revenues during February 2023 1 State Feb-22 Feb-23 Growth Jammu and Kashmir 326 434 33% Himachal Pradesh 657 691 5% Punjab 1,480 1,651 12% Chandigarh 178 188 5% Uttarakhand 1,176 1,405 20% Haryana 5,928 7,310 23% Delhi 3,922 4,769 22% Rajasthan 3,469 3,941 14% Uttar Pradesh 6,519

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17% Odisha 4,101 4,519 10% Chhattisgarh 2,783 3,009 8% Madhya Pradesh 2,853 3,235 13% Gujarat 8,873 9,574 8% Dadra and Nagar Haveli 260 283 9% Maharashtra 19,423 22,349 15% Karnataka 9,176 10,809 18% Goa 364 493 35% Lakshadweep 1 3 274% Kerala 2,074 2,326 12% Tamil Nadu

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Goods and Services Tax – GST Dated:- 25-2-2023 – News – Dear Valued Taxpayers, 1. We would like to inform you that GSTN has onboarded four new IRPs (Invoice Reporting Portals) for reporting e-invoices in addition to NIC-IRP. As a result, the beta launch of a new e-Invoice portal ( www.einvoice.gst.gov.in ), has been done where taxpayers can find comprehensive information on e-invoice compliance in a user-friendly format, such as check your enablement status, self-enable themselves for invoicing, search for IRNs, web links to all IRP portals all the relevant links/information in one convenient location. Taxpayers can log in to the new e-invoice portal using their GSTN credentials for select services pertaining to their GSTIN profiles

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Goods and Services Tax – GST Dated:- 25-2-2023 – News – Dear Valued Taxpayers, 1.GSTN is pleased to inform the taxpayers that the functionality for geocoding the principal place of business address (i.e. the process of converting an address or description of a location into geographic coordinates) is now available on the GST Portal. This feature is introduced to ensure the accuracy of address details in GSTN records and streamline the address location and verification process. 2.This functionality can be accessed under the Services/Registration tab in the FO portal. The system-generated geocoded address will be displayed, and taxpayers can either accept it or update it as per their requirements of their case. In cases where th

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stration or core amendment. GSTN emphasizes once again that the address appearing on the registration certificate can be changed only through core amendment process. This geocoding functionality would not impact the previously saved address record. 5.This functionality is available for normal, composition, SEZ units, SEZ developers, ISD, and casual taxpayers who are active, cancelled, and suspended. It will gradually be opened for other types of taxpayers. 6.GSTN would like to also inform you that this functionality is currently being made available for taxpayers registered in Delhi and Haryana only, and it will gradually be opened for taxpayers from other States and UTs. Thank you for your cooperation. Thank

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Goods and Services Tax – GST Dated:- 25-2-2023 – News – In compliance of Notification No. 03/2022-Central Tax (Rate), dated 13th July, 2022, an option is being provided on the portal to all the existing taxpayers providing Goods Transport Agencies Services, desirous of opting to pay tax under the forward charge mechanism to exercise their option. They can navigate Services User Services Opting Forward Charge Payment by GTA (Annexure V), after login, to submit their option on the portal.

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Goods and Services Tax – GST Dated:- 18-2-2023 – News – Government of India to clear entire pending balance GST compensation of Rs. 16,982 crore for June 2022 GST Council adopts report of Group of Ministers (GoM) on GST Appellate Tribunal with certain modifications GoM report on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST approved Changes in GST rates of Rab and Pencil Sharpner The 49th GST Council met under the Chairpersonship of Union Minister for Finance Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today. The meeting was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary besides Finance Ministers of States UTs (with legislature) and senior officers of the Ministry of Finance States/ UTs. The GST Council has, inter-alia, made the following recommendations relating to GST compensation, GST Appellate Tribunal, approval of the Report of Group of Ministers (GoM) on Capacity Based Taxat

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compensation pending for June 2022 (Rs. In crore) 1 Andhra Pradesh 689 2 Bihar 92 3 Chhattisgarh 505 4 Delhi 1212 5 Goa 120 6 Gujarat 865 7 Haryana 629 8 Himachal Pradesh 229 0 Jammu and Kashmir 210 10 Jharkhand 342 11 Karnataka 1934 12 Kerala 780 13 Madhya Pradesh 730 14

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e. 3. Approval of the Report of GoM on Capacity Based Taxation and Special Composition Scheme in certain Sectors on GST: With a view to plug the leakages and improve the revenue collection from the commodities like pan masala, gutkha, chewing tobacco, the Council approved the recommendations of the GoM including, inter alia, that the capacity based levy not to be prescribed; compliance and tracking measures to be taken to plug leakages/evasions; exports of such commodities to be allowed only against LUT with consequential refund of accumulated ITC; compensation cess levied on such commodities to be changed from ad valorem to specific tax based levy to boost the first stage collection of the revenue 4. Recommendations relating to GST rates on Goods and Services (1) Changes in GST rates of Goods and Services Sr. No. Description From To Goods 1.

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that exemption benefit covers both coal rejects supplied to and by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has been availed by any person. (5) It has been decided to extend the exemption available to educational institutions and Central and State educational boards for conduct of entrance examination to any authority, board or a body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions. (6) It has been decided to extend the dispensation available to Central Government, State Governments, Parliament and State Legislatures with regard to payment of GST under reverse charge mechanism (RCM) to the Courts and Tribunals also in respect of taxable services supplied by them such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc. 5. Measures

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application for revocation by a specified date, subject to certain conditions. (2) Amendment to Section 62 of CGST Act, 2017 to extend timelines under sub-section (2) thereof and one time amnesty for past cases: As per sub-section (2) of section 62 of CGST Act, 2017 , the best judgment assessment order issued under sub-section (1) of the said section is deemed to be withdrawn if the relevant return is filed within 30 days of service of the said assessment order. The Council recommended to amend section 62 so as to increase the time period for filing of return for enabling deemed withdrawal of such best judgment assessment order, from the present 30 days to 60 days, extendable by another 60 days, subject to certain conditions. The Council has also recommended to provide an amnesty scheme for conditional deemed withdrawal of assessment orders in past cases where the concerned return could not be filed within 30 days of the assessment order but has been filed along with due i

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g an aggregate turnover of more than Rs. 5 crores and up to Rs. 20 crores in the said financial year: Rs 100 per day (Rs 50 CGST + Rs 50 SGST), subject to a maximum of an amount calculated at 0.04 per cent. of his turnover in the State or Union territory (0.02% CGST + 0.02% SGST). (4) Amnesty in respect of pending returns in FORM GSTR-4 , FORM GSTR-9 and FORM GSTR-10 : To provide relief to a large number of taxpayers, the Council recommended amnesty schemes in respect of pending returns in FORM GSTR-4 , FORM GSTR-9 and FORM GSTR-10 by way of conditional waiver/ reduction of late fee. (5) Rationalization of provision of place of supply of services of transportation of goods: Council recommended to rationalize the provision of place of supply for services of transportation of goods by deletion of section 13(9) of IGST Act, 2017 so as to provide that the place of supply of services of transportation of goods, in cases where location of supplier of services or location

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Goods and Services Tax – GST Dated:- 18-2-2023 – News – 1. The Government vide Notification No. 14/2022 Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report correct information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. According to the changes, the net ITC is to be reported in Table 4(A) and ITC reversal, if any, is to be reported in Table 4(B) of GSTR-3B . 2. Currently in GSTR-3B , credit note (CN) is being auto-populated in Table 4B(2), as ITC reversal. Now in view of the said changes, the impact of credit notes are also to be accounted on net off basis in Table 4(A) of GSTR-3B only. Accordingly following changes have be

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Goods and Services Tax – GST Dated:- 31-1-2023 – News – Rs 1,55,922 crore gross GST revenue collected in the month of January 2023 Second highest collection ever, next only to the Rs 1.68 lakh crore gross collection in April 2022 GST collection crosses Rs 1.50 lakh crore mark for the third time in FY2022-23 Revenues in the current financial year upto January 2023 24% higher than the GST revenues during the same period last year The gross GST revenue collected in the month of January 2023 till 5:00 PM on 31.01.2023 is Rs 1,55,922 crore of which CGST is Rs 28,963 crore, SGST is Rs 36,730 crore, IGST is Rs 79,599 crore (including Rs 37,118 crore collected on import of goods) and cess is Rs 10,630 crore (including Rs 768 crore

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d Rs 1.50 lakh crore mark. The GST collection in January 2023 is the second highest next only to the collection reported in April 2022. During the month of December 2022, 8.3 crore e-way bills were generated, which is the highest so far and it was significantly higher than 7.9 crore e-way bills generated in November 2022. Over the last year, various efforts have been made to increase the tax base and improve compliance. The percentage of filing of GST returns (GSTR-3B) and of the statement of invoices (GSTR-1), till the end of the month, has improved significantly over years. The trend in return filing in the Oct-Dec quarter over last few years is as shown in the graph below. In the quarter Oct-Dec 2022, total 2.42 crore GST returns were

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Goods and Services Tax – GST Dated:- 25-1-2023 – News – Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns. If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension. If the status of the GSTIN

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Goods and Services Tax – GST Dated:- 17-1-2023 – News – According to Hon ble Supreme Court s directive filing of TRAN forms was made available for aggrieved taxpayers during 01.10.2022 to 30.11.2022 . It has been observed that, in the process of filing TRAN forms, few taxpayers have submitted their forms on the portal but did not finally File it within the specified time. After submitting the Tran Forms, only filing was to be done with e-sign. Further, it is seen that such taxpayers hav

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Goods and Services Tax – GST Dated:- 17-1-2023 – News – Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns. If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension. If the status of the GS

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Goods and Services Tax – GST Dated:- 13-1-2023 – News – Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns. Such taxpayers are advised to revoke the suspension once the due returns have been filed by clicking on INITIATE DROP PROCEEDING for which navigation is as follows: Services User

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