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 –April, 2024 so far, the following advisories have been issued so far in relation to the various compliances by GSTN / DGSDM:
- Suspending Scroll for IGST / RoDTEP / RoSCTL / Drawback
- Self Enablement for E-Invoicing
- Auto population of HSN summary in GSTR-1
- GSTN Advisory on Reset & Re-filing of GSTR-3B
These are summarized below:
Suspending Scroll for IGST / RoDTEP / RoSCTL / Drawback
- Directorate General of Systems and Data Management (DGSDM) has decided to temporarily suspend scroll for IGST refund w.e.f. 00:00 Hours of 21.03.2024 to 23:59 Hours of 31.03.2024 and scroll for RoDTEP, RoSCTL and Drawback w.e.f. 00:00 Hours of 25.03.2024 to 23:59 Hours of 31.03.2024.
- Filed formations may generate the pending scroll before the above mentioned dates.
[Source: Advisory No. 07/2024 (Exports) dated 19.03.2024
issued by Directorate General of Systems and Data Management, CBIC]
Self Enablement for E-Invoicing
GSTN has issued an advisory on self enablement for e-invoicing. Accordingly,
- If the taxpayer’s turnover exceeds INR 5 crores in the financial year 2023-2024, it is required to start e-Invoicing from the next financial year, i.e., from 1st April 2024 onwards.
- For those who meet the notification criteria but have not yet been enabled on the portal, taxpayer can self-enable for e-Invoicing by visiting: https://einvoice.gst.gov.in and start reporting through any of the following four new Invoice Registration Portals (IRPs) – from e-Invoice IRP 3 to e-Invoice IRP 6:
https://einvoice3.gst.gov.in
https://einvoice4.gst.gov.in
https://einvoice5.gst.gov.in
https://einvoice6.gst.gov.in
- To report e-Invoices through NIC IRP 1 & 2, taxpayers can self-enable at:
https://einvoice1.gst.gov.in
https://einvoice2.gst.gov.in
(Source: GSTN Advisory dated 03.04.2024)
Auto population of HSN summary in GSTR-1
- GSTN has enabled auto population of HSN-wise summary of outward supplies in Form GSTR-1 in Table 12.
- This will provide an option to taxpayers to import HSN data in GSTR-1 from e-invoices where e-invoices are generated.
- Only where e-invoices are not generated, manual entry will have to be done.
- This would save time for HSN entry in case there are only B2B supplies.
(Source: GSTN Portal)
GSTN Advisory on Reset & Re-filing of GSTR-3B
- GSTN has issued an Advisory on Reset and Re-filing of GSTR-3B for some taxpayers.
- In the facility for re-filing of GSTR-3B for some of the taxpayers, it has been noticed that there were discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and actually filed data in the fields of ITC availment and payment of tax liabilities.
- As a facilitation measure, the Grievance Redressal Committee has decided that such returns shall be reset, in order to give opportunity to such taxpayers to correct the discrepancy.
- Accordingly, the affected taxpayers have been advised on registered email-ids and the affected returns are visible on their respective dashboards for the purpose of re-filing with the correct data.
- The taxpayers who have received such communication, are requested to visit their dashboard and re-file their GSTR-3B within 15 days of receipt of such communication.
- Taxpayers may reach out to jurisdictional tax officer or may raise ticket of GST grievance redressal portal, in case you face any difficulty in re-filing of such GSTR-3B.
(Source: GSTN Advisory dated 09.04.2024)
Conclusion: GSTN’s proactive approach in issuing advisories ensures smooth taxpayer compliance. The latest updates on e-invoicing, HSN auto-population, and GSTR-3B refiling signify efforts to streamline GST processes and enhance efficiency. Stay informed to adapt seamlessly to regulatory changes.
Author Bio
It is very helpful sir, thanks a lot for publishing it in a summary!