gst portal

Advisory on due date extension of GST Returns for the state of Manipur 1. Vide Notifications No. 11/2023 – Central Tax, 12/2023 – Central Tax and 13/2023 – Central Tax, all dated 24th May 2023, the Government has extended the due date of filing GSTR-1, GSTR-3B & GSTR-7 of April-2023 tax period till 31st May 2023 for all the taxpayers having principal place of business in the state of Manipur.   2. The said changes have been implemented on the GST Portal from 2..

The Goods and Services Tax Network (GSTN), which is the technology interface between government and taxpayers, is due to be integrated with the country's ambitious financial data sharing network Account Aggregator before July 1, according to top officials overseeing the process. This can significantly reduce friction in credit disbursement as it will enable small businesses to authorise lenders to access their tax records along with other financial information on a single platform. The..

  The Goods and Services Tax Network ("GSTN") has enabled the functionality to find the Invoice Reference Number ("IRN") through the Document Number if you forgot to save IRN for any Invoice / Credit Note / Debit Note now you can find it by navigating → Dashboard (https://einvoice.gst.gov.in/einvoice/dashboard) → Search/Enable → Search IRNs (https://einvoice.gst.gov.in/einvoice/search-irn). ..

GSTN has enabled the option to file Annual Return and Reconciliation Statement, namely Form GSTR-9 and GSTR-9C on the GST portal for the FY 2022-2023.   The due date to file GSTR-9 and GSTR-9C for the FY 2022-23 is Dec 31, 2023. ..

Deferment of Implementation of Time Limit on Reporting Old e-Invoices Dear Taxpayers, 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 here.   2. The next date of i..

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 taxpayers 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 eith..

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 d..

Dear Valued Tax Payers, 1. 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. 2. 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 immedia..

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 the document type invoice, and there will be no time restricti..

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 GST system, and we are now in the process of implementing the sa..

Advisory for the taxpayer wishing to register as "One Person Company" in GST 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 CGS..

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 https://einvoice.gst.gov.in/einvoice/dashboard ..

Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA) 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..

Advisory on Geocoding of Address of Principal Place of Business 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. ..

GSTN issued advisory on new e-Invoice Portal 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..

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..

The Goods and Services Tax Network ("GSTN") will soon allow negative values in Table 4 of GSTR-3B, allowing users to show the net off credit notes values in Table 4A which will make Table 8 of the GSTR-9 comparison consistent as per the Release Notes.   Important Notice API specification published are based on the improvements done in GSTR-3B and GSTR-9 APIs Additions, Changes and Corrections in this Release G2B API  1. GSTR-3B (updated version v3.0 to ..

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 have not raised any ticket for dif..

Advisory on facility of 'Initiating Drop Proceedings' of Suspended GSTINs due to Non-filing of Returns 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 ..

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 Services > View Notic..