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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 February, 2024 following advisories have been issued so far in relation to the various compliances: 

  • GST update on payment with cards
  • Option for Composition Scheme for FY 2024-25
  • Advisory on GST E-Invoicing: Launch of Enhanced einvoice.gst.gov. portal 

Further, CBIC has also issued an advisory on fake GST Summons. 

Recent GST Advisories on Payments, Composition Scheme, E-Invoicing & Fake Summons

These are summarized below:

GST update on payment with cards

  • The GST Portal has issued an update, introducing the option to make GST payments through Credit Cards and Debit Cards. 
  • To utilize this feature, taxpayers should opt for the E-payment option, where they will find a specific section dedicated to Credit/Debit Card payments 
  • GSTN has now added 4 new states i.e. Jharkhand, Karnataka, Rajasthan and Tripura.
  • It will be essential for taxpayers to carefully review the transaction charges associated with each payment method, particularly when selecting Credit Cards, Debit Cards, or Bhim UPI sub-payment modes.
  • The updated list of states is Assam, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Kerala, Madhya Pradesh, Maharashtra, Odisha, Jharkhand, Karnataka, Rajasthan, Tripura
  • This is Applicable for all Credit/Debit cards powered by Rupay, Master Card, Visa and Diners at present via Kotak Mahindra Bank. 

(Source: GST Portal dated 08.02.2024)

Option for Composition Scheme for FY 2024-25

  • Taxpayers  have to opt for Composition scheme for FY 2024-25 latest by 31st March, 2024
  • The GSTN has issued an update stating that taxpayers may opt for the Composition Scheme for the FY 2024-25 by accessing the GSTN Portal. 
  • The facility shall remain open until March 31, 2024.
  • To opt for the Composition Scheme, taxpayers are required to navigate to ‘Services -> Registration -> Application to Opt for Composition Levy’ and file Form CMP-02. 

(Source: GSTN Portal dated 12.02.2024)

Advisory on GST E-Invoicing: Launch of Enhanced einvoice.gst.gov. portal 

GSTN has launched the revamped e-invoice master information portal [https:einvoice.gst.gov.in], the salient features of which are as follows: 

(i) PAN-Based Search: To check e-invoice enablement status using PAN with GSTIN

(ii) Automatic E-invoice exemption List: download updated list of all GSTIN who have filed for e-invoice exemption.

(iii) Global Search Bar: A comprehensive search tab for quick access to the information across the portal.

(iv) Local Search Capabilities: Enhanced search functionality within advisory, FAQ, manual, and other sections.

(v) Revamped Advisory and FAQ Section: Now organized year-wise and month-wise for easier reference, offering comprehensive guidance.

(vi) Daily IRN Count Statistics: Statistics on the daily Invoice Reference Number (IRN) generation count.

(vii) Dedicated Section on Mobile App: Information and support for the e-invoice QR Code Verifier app.

(viii) Improved Accessibility Compliance and UI/UX: Portal now offers improved features such as contrast adjustment, text resizing buttons, and screen reader support for enhanced accessibility.

(ix) Updated Website Policy: The website policy has been thoroughly updated including the website archival policy, content management & moderation policy, and web information manager details.

GST: Enhanced e-invocing initiatives 

GSTN has introduced an internal e-invoice comprehensive health dashboard to further enhance monitoring of the e-invoice ecosystem. GSTN E-Invoicing System has the following:

(a) Expansion of IRP Portals: Today, GSTN operates a total of six IRP portals through its partners, running robustly alongside the centralized de-duplication system.

(b) E-Invoicing Reporting Accessibility: All taxpayers who are eligible for e-invoicing can report e-invoices through any of these six IRP portals. The reporting can be done online, via APIs, or through a mobile app, all free of cost, making the process accessible and convenient for taxpayers nationwide.

(c) Hourly Auto population of e-invoices in GSTR-1 from new IRPs. Additionally, we are working with NIC-IRP to enable hourly auto-population of e-invoices in GSTR-1 reported on the NIC-IRP 1&2 portal.

(d) E-invoice download for past six months for both buyers and sellers via e-invoice portals and G2B APIs.

(e) E-invoice QR code verifier App for verification of e-invoice, and search IRN functionality for online verification of IRN.

(Source: GSTN Portal dated 21.02.2024)

CBIC Advisory on Fake GST Summons 

  • CBIC has cautioned against fraudsters issuing fake GST summons and asked taxpayers to check the authenticity of any communication received from GST authorities.
  • The fake summons that are being sent out might look real because they have a Document Identification Number (DIN), but these DIN numbers are not issued by DGGI in the case of these entities. To deal with this issue, DGGI has been taking serious steps by informing and filing complaints with the Police against those involved in creating and sending fake and fraudulent summons.
  • Taxpayers can verify the genuineness of any communication (including summons) from the department by using the ‘VERIFY CBIC-DIN’ window on the CBIC’s website or the DIN Utility Search on the online portal of Directorate of Data Management (DDM), CBIC.
  • Taxpayers have advised to report suspicious or possibly fake summons to jurisdictional DGGI / CBIC office.

(Source CBIC Statement dated 10.02.2024)

Conclusion: The recent advisories from GSTN cover various aspects of GST compliance and portal functionalities, ranging from payment options to e-invoicing enhancements and caution against fraudulent activities. It’s crucial for taxpayers to stay updated with these advisories to ensure smooth compliance with GST regulations and safeguard against potential risks associated with fake communications.

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