Recent GST Related Advisories From GSTN – March 2024

Introduction: GSTN, the common portal for GST, issues timely advisories to assist taxpayers in navigating the evolving landscape of GST compliance. In March 2024, several key advisories were released, addressing crucial aspects such as registration delays, enhancements in the E-way bill system, and updates in GSTR-1/IFF.

Common portal of GST, GSTN keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

During the month of March, 2024 following advisories have been issued so far in relation to the various compliances:

• GSTN Advisory on Delay in GST Registration
• GSTN Advisory on E-way Bill System with new IRP Portals
• GSTN Advisory on GSTR-1 / IFF

These are summarized below:

GSTN Advisory on Delay in GST Registration

• GSTN has issued an Advisory on instances of delay in registration reported by some taxpayers despite successful Aadhar Authentication in accordance with Rule 8 and 9 CGST, Rules, 2017.
• Rule 8 and 9 of CGST Rules, 2017 provide for processing within 30 days after the Aadhaar verification.
• Accordingly, where a person has undergone Aadhaar authentication as per sub-rule (4A) of rule 8 but has been identified in terms of Rule 9(aa) by the common portal for detailed verification based on risk profile, the application for registration would be processed within thirty days of application submission.
• Necessary changes would also be made to reflect the same in the online tracking module vis-à-vis processing of registration application.

(Source: GSTN Advisory dated 28.02.2024)

GSTN Advisory on E-way Bill System with new IRP Portals

• GSTN has announced integration of E-Way bill services with four new IRP portals via NIC, enabling taxpayers to generate E-Way bills alongside E-Invoicing on these four IRPs.
• The websites for all six IRP portals are:
•  https://einvoice1.gst.gov.in https://einvoice4.gst.gov.in
•  https://einvoice2.gst.gov.in https://einvoice5.gst.gov.in
•  https://einvoice3.gst.gov.in https://einvoice6.gst.gov.in
• This new facility complements the existing services available on the NIC-IRP portal, making E-Way bill services, along with E-Invoicing, available across all six IRPs.

(Source: GSTN Advisory dated 08.03.2024)

GSTN Advisory on GSTR-1 / IFF

• GSTN has issued an advisory on GSTR-1 and IFF on introduction of new Tables 14A and 15A in GSTR-1 to capture the amendment details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax u/s 9(5) of the CGST Act, 2017.
• These Tables will be available in GSTR-1/IFF from February 2024 tax period onwards and amendment tables are relevant for those taxpayers who have reported the supplies in Table 14 or Table 15 in earlier tax periods.
• Table 14A is on Amended supplies made through E-commerce operator in GSTR-1. The supplier can amend the detail of original supplies that he has already reported in original table 14 under below two sections in earlier return periods:
  • 14(a) Liable to collect tax u/s 52(TCS)
  • 14(b) Liable to pay tax u/s 9(5)
• Table 15A is for Amended supplies under section 9(5) in GSTR-1 and IFF. The E-commerce operator can amend the detail of original supplies that he has already reported in table 15 originally under following four sections in earlier return periods.
  • Registered Supplier and Registered Recipient (B2B)
  • Registered Supplier and Unregistered Recipient (B2C)
  • Unregistered Supplier and Registered Recipient (URP2B)
  • Unregistered Supplier and Unregistered Recipient (URP2C)
• To view the table 14A/15A, taxpayer can navigate to Returns Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online.

Impact on Form GSTR-2B

• For the ease of registered recipient who are making supplies through E-commerce operator, a new table “ECO – Documents (Amendment)” is being added in GSTR-2B.
• The registered recipient can view the amended document details of the supplies made through e-commerce operator on which ecommerce operator is liable to pay tax under section 9(5) of the CGST Act.
• The values will be auto populated from Registered Supplier and Registered Recipient (B2B) and Unregistered Supplier and Registered Recipient (URP2B) section of table 15A to this new ECO – Documents table of GSTR-2B.
• To view the ECO-Documents (Amendment) table, taxpayer can navigate to Returns Dashboard > Selection of Period > Auto- drafted ITC Statement for the month GSTR 2B > View.

(Source: GSTN Advisory dated 12.03.2024)

Conclusion: The recent advisories from GSTN reflect its commitment to facilitating GST compliance through timely updates and enhancements. Addressing issues such as registration delays, integrating E-way bill services with new IRP portals, and introducing amendments in GSTR-1/IFF streamline processes, ensuring smoother operations for taxpayers. Staying abreast of these advisories is crucial for maintaining compliance and leveraging available tools effectively in the GST ecosystem.