Recent GST Portal Advisories: July-August 2024 Updates

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 July and August, 2024 so far, the following advisories have been issued so far in relation to the various compliances by GSTN:

• Address related fields in GST Registration
• Documents upload for new GST Registration
• Refund of Additional IGST paid due to Price Revision – Exports
• Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals
• GSTN Advisory on Tax Refund by CSD
• New Form GSTR-1A to amend GSTR-1
• Changes in GSTR 8 (TCS)

 These are summarized below:

 Address related fields in GST Registration

• GSTN has enhanced address related functionalities in GST registration based on feedback and analysis of tickets.
• These relate to new Registration, Amendment Application (Core & Non-Core), and Geocoding Business Addresses.
• These changes are applicable to normal taxpayers – Regular, SEZ Unit, SEZ Developer, Composition, Input Service Distributer and Casual Taxpayers.
• The field of locality/sub locality is not mandatory now and to continue with the registration, taxpayer scan click “YES” to proceed, and the system will allow you to move forward.
• For details, taxpayers can refer to be GSTN Portal / Advisory.

(Source: GSTN Advisory dated 04.07.2024)

Documents upload for new GST Registration

• GSTN has issued an advisory on certain trade facilitation measures for increase in size of documents upload in relation to ‘Principal Place of Business and Additional Place of Business’ for New Registration and Amendment therein.
• Changes have been made in size of document upload in Principal Place of Business and Additional Place of Business for New Registration and Amendment in response to the grievances received.
• Accordingly, taxpayer can now upload following documents up to maximum size of 500 kb in the Principal Place of Business tab and Additional Places of Business tab.
• The changes are mentioned in the following table:

(Source: GSTN Advisory dated 09.07.2024)

Refund of Additional IGST paid due to Price Revision – Exports

• GSTN has issued an advisory in relation to refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports.
• Notification No. 12/2024-Central Tax dated 10th July, 2024 has been issued for application of refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports to be processed by the administration.
• GSTN shall soon develop a separate category of refund application in FORM GST RFD-01, for filing an application of refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports.
• Till such time, such exporter(s) may claim refund of the additional IGST by filing an application of refund in FORM GST RFD-01 under the category “Any other” with remarks “Refund of additional IGST paid on account of increase in price subsequent to export of goods” and uploading of Statement 9A & 9B along with the relevant documents.
• The Refund application filed under this category will be processed by the officer based on the documentary proof submitted by the refund applicant.
• Exporters may refer to Notification No. 12/2024-Central Tax dated 10th July, 2024 and Circular No. 226/20/2024-GST dated 11.07.2024.

(Source: GSTN Advisory dated 14.07.2024)

 Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals

• GSTN has advised that NIC is releasing the integrated services from e-invoice-1 and e-invoice-2 portals on 18th July 2024 on sandbox portals and 1st Aug 2024 on the production portals. These portals run in parallel and now allow for seamlessly inter-operations.
• The portal has the following highlights:
• Both the portals (NIC-IRP 1 & 2) provide the web and API modes for e-invoice related services.
• The taxpayers can use the same login credentials to operate e-invoice1 and e-invoice-2 portals.
• In case of API, the same token can be used for the services of e-invoices and e-waybills on both the portals.
• The taxpayers can use the e-invoice-2 portal during technical glitches in e-invoice main portal or any other exigencies.
• The Criss-Cross operations of printing, downloading and cancelling can be carried out on these portals. That is, printing, downloading and cancelling of e-invoices of the portal 1 can be done at portal 2 and vice versa.
• In case e-invoice-1 is non-operational because of technical reasons, then the e-invoice-2 portal can be used for all the services of the e-invoices.
• Please visit the sandbox portal (einv-apisandbox.nic.in) for URLs of APIs and other details.
• Please test all the APIs in sandbox environment before rolling on the production environment.
• In addition to NIC-IRP, four other e-invoice portals are operated for the convenience of the taxpayer. The users can avail similar e-invoicing services on IRP-3/IRP-4/IRP-5 and IRP-6 portals also.

(Source: GSTN Advisory dated 16.07.2024)

 GSTN Advisory on Tax Refund by CSD

• GSTN has developed an online functionality to enable CSDs to file an application for refund in FORM GST RFD-10A in GST common portal for online processing of refund application filed by Canteen Stores Department (CSD) [Refer CBIC Circular No. 227 dated 11.07.2024]
• GSTN has issued an Advisory for refund of tax paid on inward supply of goods by CSD in Form GST RFD 10A by following the prescribed process. Accordingly,
  • • Login into the GST portal. Click on Services -> Refund -> Application for Refund.
    • Select “Refund of tax paid on Inward supply of goods by Canteen Store Department (CSD)”.
    • Select Period for which refund is to be applied, by selecting From & To Period and then clicking on “Create Refund” application.
    • The refund applications on GST portal are to be filed sequentially with respect to tax periods.
    • If there is no refund to be claimed for a particular period, CSD needs to file a NIL refund claim for that period.
    • Once a refund is filed or NIL refund claim is filed for a particular period, the system will not allow filing for the same period again.
    • It will also not allow the taxpayer to file for any previous periods.
    • The select period is available from July 2017. If a taxpayer has already filed manual refund claims for the earlier periods or no refund claim is required to be filed for the earlier periods, they are advised to file NIL refund claim for such earlier periods.
    • Once a NIL refund claim is filed in the GST system for a period, the CSD cannot claim a refund for the same period again in the GST system.
    • The details of invoices for which refund is to be claimed shall be uploaded in the Statement. After successful validation of the statement, click on Proceed button.
    • The total tax paid on Inward supply of goods will be auto-populated. Enter the value of IGST, CGST and SGST in “Total Refund applied for” table.
    • While filing refund application, the applicant has to Select the “Bank Account number” in which the refund is to be disbursed.
    • Before submitting the refund application, the applicant can Save & Preview the refund application.
    • Once the application is submitted using the Submit button, system will not allow any change in the refund application.

 (Source: GSTN Advisory dated 22.07.2024)

New Form GSTR-1A to amend GSTR-1

• GSTN has issued on advisory for Form GSTR-1A notified vide Notification No. 12/2024-Central Tax dated 10th July, 2024 to add or amend particulars of a supply of the current tax period, which was missed out or was wrongly reported in FORM GSTR-1 of the said tax period, before filing of the GSTR-3B return of the said tax period.
• FORM GSTR-1A would be available to all the taxpayer from August 2024, through which details furnished in FORM GSTR-01 for the month of July 24 can be amended.
• FORM GSTR-1A is an optional facility and can be filed only once for a particular tax period.
• The corresponding effect of the changes made through FORM GSTR-1A on the liability of the taxpayer shall be reflected in FORM GSTR-3B for the same tax period.
• At the recipient end, the ITC for the supplies declared or amended by the suppliers through FORM GSTR-1A will be available to the recipient in FORM GSTR-2B generated for the next tax period.
• It contains advisory for taxpayers filing form GSTR-1 on monthly basis and quarterly basis. Taxpayers may refer to the same.
• In case where change is required to be made in GSTIN of a recipient for a supply reported in FORM GSTR-1 of a tax period, the same can be rectified through FORM GSTR-1 for the subsequent tax period only.

(Source: GSTN Advisory dated 26.07.2024)

 Changes in GSTR 8 (TCS)

• GSTN has issued an advisory regards recent changes in GSTR-8 in relation to reduction in TCS rates.
• It may be noted that TCS rate has been reduced from the current 1% (0.5% CGST + 0.5% SGST/UTGST, or 1% IGST) to 0.5% (0.25% CGST + 0.25% SGST/UTGST, or 0.5% IGST) effective from 10/07/2024 vide Notification No. 15/2024 dated 10.07.2024.
• GSTN has thus advised that:
• For Period from 1st July to 9th July 2024: During this period, the old TCS rate of 1%will continue to apply. Taxpayers are required to collect & report TCS at this rate for all transactions happened between these dates.
• For period From 10th July 2024 onwards: A revised TCS rate of 5%will come into effect from 10th July 2024. Taxpayers must ensure their systems and processes are updated to reflect this new rate for all transactions happened from 10th July forward.
• GSTN team is working on the changes announced by GST Council in respect of GSTR 8, is expected to be complete in next couple of days, and users would be able to file returns from 06th August 2024 midnight onwards.

(Source: GSTN Advisory dated 02.08.2024)