GST Portal Updates and Advisories Issued by GSTN for April – June 2024

Summary: Recent advisories from GSTN have introduced several key updates to the GST portal and related compliance procedures. The GST portal has undergone enhancements effective from May 3, 2024, to improve user experience with better navigation and updated policies. Additionally, a new E-Way Bill 2 portal, launched on June 1, 2024, provides independent and parallel functionality for generating and updating E-Way Bills, ensuring high availability during technical issues. For manufacturers of Pan Masala and Tobacco, a special procedure outlined in Notification No. 04/2024-CT, effective from April 1, 2024, now includes the use of Forms GST SRM-I and GST SRM-II for machine registration and reporting inputs/outputs. Furthermore, the GST portal has added a personal hearing option for GST DRC-01 responses, following a recent court order. These updates aim to streamline GST compliance and improve operational efficiency for taxpayers.

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 quarter of April –June, 2024 so far, the following advisories have been issued so far in relation to the various compliances by GSTN / DGSDM:

• GSTN Advisory on Enhancement in GST portal
• Information from manufacturers of Pan Masala/Tobacco / related products – Special procedure to be followed
• Launch of E-way Bill 2 Portal
• Personal hearing option in GST-DRC-01 Response
• Information from manufacturers of Pan Masala / Tobacco / related products -Special procedure to be followed

These are summarized below:

1. GSTN Advisory on Enhancement in GST portal

• GSTN’s enhanced version of the GST portal shall be available w.e.f. mid-night of 03.05.2024 which will ensure improved user experience, access to information and easy navigation.
• This would include:
  • news and updates
  • user interface improvements
  • updated website policy
• A screenshot showcasing some of the upcoming modifications can be accessed at https://tutorial.gst.gov.in/downloads/news/screenshots_of_gst_revamped_fo_portal.pdf

(Source: GSTN Advisory dated 26.04.2024)

2. Information from manufacturers of Pan Masala/Tobacco / related products – Special procedure to be followed

• Government had issued a Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the goods mentioned therein.
• The new Notification No. 4/2024-CT dated 05.01.2024 is applicable w.e.f. 01.04.2024 for the new special procedure.
• Two forms were notified vide notification, namely, GST SRM-I and GST SRM-II e., the former pertains to registration and disposal of machines while the later pertains to information on inputs and outputs during a month.
• GSTN portal has now made available facility to register the machines on the GST Portal to file the information in Form GST SRM-I.
• All taxpayers dealing in these specific items may use the facility to file the information about machines.
• Form GST SRM-II will also be made available on the portal shortly.

 (Source: GSTN Advisory dated 16.05.2024)

3. Launch of E-way Bill 2 Portal

• GSTN has issued an advisory on launch of E-way bill 2 portal by National Informatics Centre (NIC) w.e.f. 1st June, 2024.
• Presently, E-Way Bill 2 Portal provides the critical services of E-Way Bill system, and gradually it will be extended with other services of e-way bill system.
• E-Way Bills can be generated and updated on the E-Way Bill 2 Portal independently.
• E-Way Bill 2 portal provides the web and API modes of operations for e-way bill services.
• The taxpayers and logistic operators can use the E-Way Bill 2 portal with the login credentials of the main portal.
• The taxpayers and logistic operators can use the E-Way Bill 2 portal during technical glitches in e-way bill main portal or any other exigencies.
• The Criss-Cross operations of printing and updating of Part-B of E-Way Bills can be carried out on these portals. That is, updating of Part-B of the E-Way bills of portal 1 can be done at portal 2 and vice versa.
• In case E-Way Bill main portal is non-operational because of technical reasons, the Part-B can be updated to the E-Way Bills, generated at Portal 1, at portal 2 and carry both the E-way Bill slips.
• This portal shall ensure high availability and runs in parallel to the e-way Bill main portal (https://ewaybillgst.gov.in).

(Source: GSTN Advisory dated 28.05.2024)

4. Personal hearing option in GST-DRC-01 Response

• GSTN has enabled ‘Personal Hearing’ choice in GST DRC-01 responses.
• The GSTN has introduced a new functionality in the GST portal by which taxpayers will be able to opt for a personal hearing in GST DRC-01 Responses by selecting either ‘Yes’ or ‘No’.
• Hitherto, this option was not available, and as such, ‘No’ was the default choice for personal hearings.
• This new option is an outcome of Madras High Court order In Gabriel India Ltd v. State Officer (2024) 81 GSTL 58; (2023) 12 TMI 232; (2023) 157 taxmann.com 539 (Madras).

(Source: GSTN Advisory dated 04.06.2024)

5. Information from manufacturers of Pan Masala / Tobacco / related products -Special procedure to be followed

• Government had issued a Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the goods mentioned therein.
• The new Notification No. 4/2024-CT dated 05.01.2024 is applicable w.e.f. 01.04.2024 for the new special procedure.
• Two forms were notified vide notification, namely, GST SRM-I and GST SRM-II e., the former pertains to registration and disposal of machines while the later pertains to information on inputs and outputs during a month.
• GSTN portal has earlier on 15.05.2024 made available facility to register the machines on the GST Portal to file the information in Form GST SRM-I.
• GSTN portal has now made available Form GST SRM-II and accordingly, taxpayers dealing in the manufacture of Pan Masala and Tobacco products can now report the details of inputs and outputs procured and consumed for the relevant month.
• All taxpayers dealing in these specific items may use the facility to file the information about machines and details of inputs and outputs procured and consumed.

(Source: GSTN Advisory dated 07.06.2024)

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