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 April – May, 2024 so far, the following advisories have been issued so far in relation to the various compliances by GSTN:
- GSTN Advisory on Enhancement in GST portal
- Information from manufacturers of Pan Masala / Tobacco / related products
- Launch of E-way Bill 2 Portals
These are summarized below:
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)
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)
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)
Conclusion: The recent advisories from GSTN underscore its commitment to improving taxpayer experiences and facilitating compliance. With enhancements to the GST portal, streamlined procedures for specific industries, and the introduction of E-way Bill 2 portal, taxpayers can navigate the GST landscape with greater ease and efficiency. Staying informed about these developments is crucial for maintaining compliance and leveraging available resources optimally.
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